MASTER 

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NO.  95-8251 5- 16 


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Author: 


Bluim,  J.M. 


Title: 


The  accounting  system  of 
an  ice  company 

Place: 

[Cleveland] 

Date: 

[1911] 


Q5-<^735MJb 


MASTER   NEGATIVE  # 


COLUMBIA  UNIVERSITY  LIBRARIES 
PRESERVATION  DIVISION 

BIBLIOGRAPHIC  MICROFORM  TARGET 


ORIGINAL  MATERIAL  AS  FILMED  -    EXISTING  BIBLIOGRAPHIC  RECORD 


1 


370.8 
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Bluim,  J 

The  accounting  system  of  an  ice  company,  by  J.  M. 
Bluim  . . .  [Cleveland,  Press  of  the  J.  B.  Savage  company] 
''igil. 

1  p.  1.,  5-104  p.    illus.  (incl.  forms)     28^^^".     [$10,003 


1.  Ice  industry — Accounting. 


Library  of  Congress 
Copyright    A  283837 


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THE  ACCOUNTING  SYSTEM 
OF  AN  ICE  COMPANY 


BY 


J.  M.  BLUIM 

AUDITOR   AND   ACCOUNTANT    FOR    ICE    COMPANIES 


COPYRIGHT.    1911,   BY  J.   If.   BLUIM. 
OLEYELAND.  OHIO, 


\ 


'-0 


CO 


PRESS    OW 

TH«  J,   a.   SAVAOK   COMPANY 

CL.Kvei.ANO 

1. 3  ^  r  J  y  ^  7 


PREFACE. 

During  recent  years  ice  dealers  generally  have  been  giving  considerable  attention  to  the  subject 
of  accounting  and  many  of  them  are  beginning  to  realize  the  advantages  of  modern  methods  in  the 
Accounting  Department  of  their  business. 

The  interest  displayed  by  the  dealers  in  this  subject  and  the  opportunities  afforded  the  writer  to 
make  a  careful  study  of  accounting  methods  through  and  by  means  of  his  connection  with  a  large  num- 
ber of  ice  companies  when  acting  in  the  capacity  of  Auditor,  Accountant  or  Systematizer,  caused  the 
writer  to  publish  this  book. 

The  information  necessary  for  the  work  has  been  obtained  by  years  of  practical  experience  and  it 
is  the  belief  of  the  writer  that  the  user  of  this  system,  after  it  is  thoroughly  understood,  will  secure 
the  maximum  of  efficiency  at  the  minimum  expenditure  of  time  and  labor. 

It  is  the  writer's  belief,  that  in  order  to  be  successful  in  any  business  and  to  succeed  by  honest 
methods  and  without  drudgery,  one  must  conduct  his  business  by  rules  and  regulations,  which  must 
be  arranged  to  carry  out  some  definite  policy  of  an  individual  or  a  company. 

With  this  idea  in  view,  the  writer  has  prepared,  as  a  part  of  this  work,  a  description  of  the  system 
for  each  class  of  employes  required  for  the  conduct  of  a  retail  ice  business. 

In  the  preparation  of  this  system  the  fact  is,  however,  recognized  that  the  rules,  regulations,  etc., 
governing  the  employes  of  ice  companies,  must  vary  in  accordance  with  the  local  customs,  prevailing 
labor  conditions,  climate,  competition,  population  of  town  or  city  where  a  company  is  located  and  the 
personnel  of  its  organization. 

The  duties  described  are  therefore  simply  included  in  order  to  provide  an  example  or  foundation 
for  the  preparation  of  a  code  of  regulations  and  a  system  to  conform  with  the  ideas  of  the  user  and 
his  local  conditions. 

In  the  description  of  the  system  and  the  duties  of  the  employes,  it  was  necessary  to  use  some 
certain  terms  in  referring  to  the  various  classes  of  employes.  At  first  glance,  some  of  the  names  used 
may  seem  to  be  somewhat  confusing  to  the  reader,  as  the  names  applied  to  the  various  classes  of  ice 
employes  are  widely  difl'erent  in  various  sections  of  the  country,  but  whether  the  man  who  works  in 
the  barn  is  called  Barn  Boss,  Foreman  or  Superintendent,  has  no  bearing  on  either  the  success  of  a 
concern,  its  management  or  the  planning  of  its  system.  The  writer  is  firm  in  his  belief,  however, 
that  every  company  must  have  the  duties  of  its  employes  clearly  defined  in  order  to  secure  the  best 
results,  and  that  careful  attention  should  be  given,  when  arranging  their  duties,  to  secure  for  the 
Accounting  Department  the  co-operation  of  every  one  connected  with  the  concern. 

The  writer  believes  that  this  accounting  system  will  adapt  itself  to  all  the  needs  of  the  ice  busi- 
ness, whether  it  is  used  by  a  one-man  organization,  partnership  or  stock  company,  and  it  is  intended  to 
act  simply  as  a  yard-stick  for  the  measuring  of  the  results  of  the  day,  month  or  year,  and  not  to 
dictate  the  policy  of  any  one.  In  a  few  words,  then,  this  system  is  an  X-ray  for  the  ice  business, 
portraying  conditions  accurately — but  it  does  not  claim  to  be  the  doctor — that's  up  to  you. 


-6- 


CONTENTS. 


Chapter 

1. 

i( 

2. 

(« 

3. 

t( 

4. 

«t 

5. 

u 

6. 

*t 

7. 

u 

8. 

*« 

9. 

t» 

10. 

Page 

System  for  the  Superintendent ^'^^ 

System  for  the  Driver 13-15 

System  for  the  Foreman 16-17 

Rules  to  Govern,  and  System  for  the  Collector 18-21 

System  and  General  Instructions  for  the  Clerk 22-24 

Coupon  Books  and  Records 25-26 

System  of  Keeping  Customers'  Records 27-29 

Forms  and  their  Uses QO-QQ 

General  Bookkeeping 97-100 

General  Remarks   101-104 


-7  - 


CHAPTER  ONE. 


SYSTEM  FOR  THE  SUPERINTENDENT. 

The  foremen,  .yardmen,  barnmen  and  all  extra  help  employed  at  the  delivery  station  will  be 
directly  responsible  to  the  Superintendent.  The  responsibility  of  the  Superintendent  should  be  deter- 
mined according  to  the  size  of  the  company.  In  one  having  several  delivery  stations,  he  would  be 
responsible  to  the  General  Manager;  in  a  small  company  operating  one  station,  he  would  be  responsible 
to  the  Board  of  Directors  or  possibly  own  the  company  and  have  no  one  to  govern  him. 

The  Superintendent  should  have  a  general  knowledge  of  the  system  and  methods  employed  in  the 
various  departments  and  be  thoroughly  familiar  with  the  rules  and  regulations  governing  all  the 
employes  of  the  delivery  department  including  foremen,  drivers,  helpers,  barnmen,  yardmen,  etc.,  etc. 
Unless  he  is  the  owner  of  the  company  or  is  also  occupying  the  position  of  General  Manager,  he  should 
not  attempt  to  direct  the  employes  of  the  Accounting  Department.  The  responsibility  of  the  office  help 
must,  however,  be  determined  by  the  size  of  the  company,  and  no  definite  plan  of  organization  of  this 
department,  which  would  be  suitable  for  all  ice  companies,  can  be  provided.  In  a  company  of  suffi- 
cient size  to  afford  the  employment  of  an  Auditor,  the  clerks  should  be  responsible  to  him,  in  other 
companies  they  should  be  responsible  to  the  Secretary,  in  a  still  smaller  company,  to  the  Superinten- 
dent. Whenever  possible  there  should  be  a  distinct  separation  of  the  Delivery  and  Accounting  Depart- 
ments as  the  preparation  of  reports  by  the  persons  responsible  for  the  results  is  a  very  poor  policy  to 
pursue.  When  those  departments  can  be  separated  the  work  of  the  employes  in  both  departments 
will  show  a  decided  improvement,  as  one  will  act  as  a  check  upon  the  other. 

The  Superintendent  should  be  held  responsible  for  the  results  on  his  territory,  for  the  general  con- 
duct of  all  employes  under  his  supervision,  and  he  should  thoroughly  understand  the  company's  policy. 

He  should  be  held  responsible  for  the  general  appearance  and  conduct  of  the  employes  in  his 
department  and  should  also  be  responsible  for  the  company's  property  in  his  charge  and  its  appearance 
and  condition. 

The  Superintendent  should  have  one  Foreman  for  each  six  routes  operated,  their  duties  being 
outlined  in  Chapter  Three,  entitled  **System  for  the  Foreman." 

The  selection  of  competent  Foremen  will  enable  the  Superintendent  to  maintain  the  discipline 
necessary  for  the  successful  operation  of  his  station  and  allow  him  to  dismiss  a  driver  at  any  time  that 
such  action  becomes  necessary. 

The  Superintendent  should  reach  the  station  each  morning  in  time  to  permit  the  Foreman  in 
charge  of  the  station  to  accompany  the  driver  of  the  route  he  intends  to  write  that  day.  He  should 
remain  at  the  station  until  the  arrival  of  one  of  the  clerks,  when  he  will  be  at  liberty  to  perform 
such  other  duties  as  may  require  his  attention. 

Under  the  system  as  devised  various  reports  will  be  prepared  at  sundry  times  for  the  purpose  of 
keeping  the  Superintendent  advised  of  the  results  obtained  by  departments  and  by  employes  respon- 
sible to  him. 

In  Chapter  Eight,  over  fifty  forms  are  shown  and    explained    and    the    Superintendent    should 
become  familiar  with  all  the  forms  used  in  order  to  acquire  a  working  knowledge  of  the  entire  system. 
The  forms  to  which  the  attention  of  the  Superintendent  is  particularly  directed  are  as  follows: 

The  Collector's  Weekly  Report  (Form  37)  will  show  the  amount  of  work  performed  by  each  col- 
lector for  each  day  and  for  the  entire  week. 

The  Foreman's  Weekly  Report  (Form  38)  will  provide  the  Superintendent  with  a  daily  and  weekly 
record  of  the  duties  performed  by  each  Foreman,  also  a  record  of  the  number  of  and  the  "time"  of  the 
employes  at  work  on  each  Foreman's  district. 

The  Daily  Station  Report  (Form  42)  should  receive  the  Superintendent's  careful  attention  each 
day  as  it  will  show  him  the  amount  of  ice  sold  by  each  driver,  the  time  they  left  the  station  and  the 
time  of  their  return.     It  will  also  show  the  number  of  customers  on  each  route,  the  amount  of  ice 

-9  - 


each  driver  was  "over"  or  "short,"  the  number  of  horses   used   on   each   wagon    and   the   amount  of 
wages  of  each  driver  and  of  the  helpers  if  any  are   employed. 

The  amount  of  ice  sales  by  trucks,  sales  to  dealers  and  the  amount  sold  at  the  station  are  also 
shown  as  well  as  the  total  sales  for  the  day. 

By  means  of  this  report  the  Superintendent  can  readily  determine  whether  a  sufficient  or  insufli- 
cient  number  of  wagons  are  being  operated  and  whether  the  number  of  helpers  and  other  persons 
employed  are  really  necessary.  He  can  also  learn  from  this  report  whether  the  number  of  customers 
on  each  route  or  Foreman's  district  is  satisfactory  to  him  and  whether  the  drivers  are  loitering  about 
the  streets  or  are  completing  their  day's  work  as  promptly  as  they  should.  The  reverse  side  of  the 
report  will  show  a  summary  of  the  pay-roll  for  the  day  and  of  the  ice  sold  and  purchased. 

The  Engineer's  Daily  Report  (Form  43)  will  keep  the  Superintendent  advised  of  the  results 
obtained  in  the  Manufacturing  Department.  It  will  show  the  amount  of  ice  produced,  the  number  of 
employes  required  for  its  production  and  an  estimate  of  the  cost  of  the  fuel,  light  and  water  used. 
Comparatively  little  time  given  to  this  report  will  show  whether  the  plant  is  being  operated  in  a  care- 
ful and  economical  manner. 

The  Foreman's  Proof-sheet  (Form  57)  should  receive  the  prompt  attention  of  the  Foremen  and 
the  Superintendent  should  insist  upon  the  prompt  return  of  these  sheets  to  the  Oflice  Department  with 
answers  appearing  thereon  to  all  the  questions.  The  number  of  questions  appearing  on  these  sheets 
will  show  whether  the  drivers  are  reporting  "Changes,"  "Stops"  or  "Commences"  promptly  by  means 
of  their  order  books  and  will  indicate  whether  the  routes  are  being  written  often  enough. 

The  Delinquent  Account  Record  (Form  58)  which  is  prepared  monthly  will  show  the  names, 
addresses  and  amounts  due  from  all  slow  pay  customers.  By  the  number  of  names  appearing  on 
these  sheets  and  the  amounts  due,  the  Superintendent  can  determine  whether  the  collections  are  being 
made  as  promptly  as  they  should  be. 

The  Comparative  Report  of  the  Credit  Department  (Form  75)  will  show  the  results  obtained  by 
the  Creditman  or  person  responsible  for  the  collections,  with  a  comparison  of  the  results  with  the  same 
week  of  the  previous  year. 

The  Complaint  Memorandum  (Form  85)  is  for  the  purpose  of  making  thereon  a  written  memo- 
randum of  each  complaint  whether  received  by  an  official  or  by  an  employe  of  the  company.  All 
officials  and  employes  of  the  company  should  be  required  to  report  by  means  of  this  form  each  com- 
plaint received  and  the  Superintendent  should  see  that  all  cases  are  promptly  investigated  and  that 
adjustments  satisfactory  to  the  customer  complaining  are  promptly  made.  The  number  of  complaints 
received  will  indicate  whether  the  employes  are  as  obliging  and  courteous  as  they  should  be  and 
whether  the  delivery  service  is  satisfactory  to  the  trade. 

No  ice  company  can  hope  to  succeed  unless  it  endeavors  to  assure  its  customers  fair  and  courteous 
treatment  and  the  prompt  attention  and  adjustment  of  complaints  tends  to  secure  the  confidence  the 
customers  should  have  in  the  company  they  are  dealing  with. 

The  Superintendent's  Weekly  Comparative  Report  (Form  89)  will  provide  the  Superintendent 
with  a  summary  of  the  results  of  the  week's  business,  with  a  comparison  of  the  results  obtained  dur- 
ing the  same  week  of  the  previous  year. 

The  Superintendent  should  give  Forms  98  and  107,  their  descriptions  and  uses,  his  careful  atten- 
tion and  should  investigate  promptly  all  the  discrepancies  reported  to  him  by  means  of  Form  98.  The 
use  of  these  two  forms  will  require  but  a  small  amount  of  time  and  will,  if  followed  up,  produce  excel- 
lent results  berth  financially  and  otherwise. 

Sundry  duties  incidental  to  the  day's  work  and  matters  which  will  require  the  Superintendent's 
attention  at  various  times: 

"Bills  for  Saloon  Accounts"  will  be  handed  to  him  daily  by  the  Chief  Clerk  for  distribution  to 

the  Foremen. 

All  "Discounts"  or  "Allowances"  made  to  customers  will  be  submitted  to  the  Superintendent  for 
his  consideration.  If  in  his  opinion  an  allowance  is  justified  he  shall  approve  the  same  in  writing, 
using  Form  39  for  the  purpose. 

Correct  Names  and  Initials. 

When  the  Office  Department  is  unable  to  obtain  the  correct  name,  initials  or  address  of  any 
customer  it  will  be  the  duty  of  the  Superintendent  to  furnish  the  necessary  information. 

-10- 


Mail  Box  for  Cash  Tickets. 

The  Superintendent  should  see  that  a  locked  mail  box  is  conveniently  located  near  the  ice  storage 
for  the  reception  of  the  cash  ice  tickets  (Forms  32  to  341/2).  He  should  designate  some  trusted  employe 
to  bring  to  the  clerk  at  the  close  of  business  each  day  all  the  cash  tickets  contained  in  the  mail  box. 
The  loss  of  any  of  these  tickets  should  be  promptly  reported  by  the  clerk  to  the  Superintendent  and  it 
will  be  his  duty  to  locate  the  leak. 

Lost  Driver's  Pouches. 

The  loss  of  a  coupon  pouch  by  a  driver  should  be  promptly  advertised  in  the  leading  advertising 
medium  with  the  offering  of  a  reward  for  its  return. 

Inventory  of  Sundry  Supplies. 

The  Superintendent  should  have  an  accurate  inventory  of  the  factory  supplies,  barn  supplies  and 
the  ice  on  hand  taken  at  the  close  of  business  on  the  last  day  of  the  month.  This  information  should 
be  promptly  given  to  the  bookkeeper  or  clerk  as  it  will  be  required  for  the  preparation  of  a  correct 
monthly  statement  of  earnings  and  expenses. 

The  Superintendent  shall  see  that  all  cars  of  ice,  coal,  feed,  etc.,  are  promptly  reported  to  the  book- 
keeper and  that  invoices  are  turned  in  for  all  supplies  purchased. 

The  Superintendent  shall  keep  a  record  of  the  "time"  of  all  station  employes  and  report  it  daily 

to  the  clerk. 

When  increasing  or  decreasing  the  number  of  coupon  books  carried  by  a  driver  or  when  adding 
a  new  route  or  discontinuing  one  the  change  should  be  reported  by  means  of  Form  71. 

Maps  of  Territory  Covered. 

The  Superintendent  should  provide  his  office  with  two  framed  maps  of  the  city  and  should  out- 
line thereon  the  entire  territory  covered  by  the  wagons  operated  from  his  station.  In  cases  where 
the  wagons  of  a  company  or  station  cover  only  a  part  of  the  city  the  framing  of  the  section  covered  will 
be  found  to  be  more  convenient  than  to  use  the  entire  city  map. 

The  territory  shown  on  the  map  should  be  subdivided  showing  the  Foreman's  districts,  the  route 
lines  and  the  number  of  each  route  operated.  For  the  purpose  of  showing  the  various  territorial  lines 
different  colored  inks  may  be  used  or  paper  tape  can  be  pasted  on  the  glass  covering  the  map.  One 
of  the  maps  should  show  the  routes  and  Foreman's  districts  as  laid  out  during  the  height  of  the  season 
and  should  be  kept  for  future  reference  and  for  the  purpose  of  assisting  the  clerks  in  tabulating  the 
number  of  customers  supplied  on  each  Foreman's  district,  this  information  being  required  for  the 
preparation  of  the  Superintendent's  Comparative  Report  (Form  89). 

The  other  map  should  be  kept  up  to  date  at  all  times,  the  route  lines  being  altered  whenever  any 
changes  in  route  lines  are  made.  The  up-to-date  map  will  enable  the  clerks  to  make  prompt  and 
correct  distribution  of  all  orders  for  ice  received  to  the  telephone  cards  (Form  31). 

The  Special  Delivery  Wagon. 

It  should  be  the  Superintendent's  duty  to  see  that  all  orders  for  ice  received  up  to  the  time  for 
closing  the  office  (6  P.  M.  during  the  summer  season  and  5  P.  M.  during  the  winter  season)  are 
promptly  filled. 

To  enable  him  to  do  this  he  should  employ  a  young  man  or  boy  to  act  as  special  delivery  man. 
It  will  be  his  duty  to  fill  all  orders  received  which  cannot  be  filled  by  the  regular  route  wagons  in  time 
to  satisfy  the  customers.  He  should  also  fill  any  orders  received  after  the  drivers  have  completed 
their  day's  work. 

During  the  winter  season  or  during  the  months  when  the  trade  is  more  easily  satisfied  the  special 
man's  services  can  be  dispensed  with,  but  one  of  the  drivers  should,  however,  remain  on  duty  until 
the  office  closes  to  fill  emergency  orders.     (See  System  for  the  Driver.) 

The  Organization. 

As  stated  in  the  preface  of  this  book  no  attempt  is  made  to  present  to  the  reader  a  plan  of  organi- 
zation which  would  include  the  officials  of  a  company.  Practically  any  company  may,  however,  adopt 
the  following  arrangement  which  outlines  the  responsibilities  and  duties  of  the  Superintendent  and  his 
subordinates. 

-11- 


The  Superintendent* 

The  responsibility  of  the  Superintendent  should  be  determined  by  the  size  of  the  company. 

The  Foreman. 

The  Foreman  is  responsible  to  the  Superintendent.  The  explanation  of  his  duties  will  be  found  in 
Chapter  Three. 

The  Driver. 

The  driver  is  responsible  to  the  Foreman.     His  duties  are  set  forth  in  Chapter  Two. 

The  Coi lector. 

The  collector  should  be  responsible  to  the  Creditman  or  Superintendent,  his  responsibility  being 
determined  by  the  size  of  the  company.     His  system,  rules,  duties,  etc.,  are  explained  in  Chapter  Four. 

The  Office  Employes. 

The  ofTice  employes  will  be  responsible  to  either  the  Secretary,  Auditor  or  Superintendent,  it 
being  determined  by  the  size  of  the  company,  its  ownership,  etc.  The  system  for  the  OfTlce  Department 
is  explained  in  Chapter  Five. 

The  Helper. 

The  helper  is  responsible  to  the  driver. 

The  helper  should  be  a  young  man  of  suitable  build  and  some  education.  He  should  be  active, 
clean-cut,  ambitious  to  become  a  driver,  and  he  should  not  be  over  twenty  years  of  age. 

He  should  wear  the  regulation  uniform  as  adopted  by  the  company  and  he  should  present  a  neat 
appearance  at  all  times. 

He  should  not  be  employed  to  perform  any  of  the  duties  of  the  driver,  simply  to  assist  him  in 
serving  the  trade,  and  should  report  to  the  driver  in  time  to  serve  the  first  customer  on  his  route. 

He  should  be  permitted  to  have  the  afternoon  for  recreation,  such  an  arrangement  ofTering  an 
inducement  to  young  men  to  seek  employment  with  the  company.  His  compensation  should  not 
exceed  ten  dollars  per  week  and  he  should  not  be  required  to  do  any  extra  work. 

He  should  be  taught  to  be  courteous  to  his  superiors  and  be  directly  responsible  to  the  driver  with 
the  privilege,  however,  of  appealing  to  the  Foreman  of  his  district,  if  the  necessity  for  so  doing  should 
arise. 

The  Yardman. 

The  yardman  shall  be  responsible  to  the  Superintendent. 

It  will  be  his  duty  to  keep  the  yard  clean  and  to  attend  to  the  wants  of  customers  purchasing  ice 
at  the  platform. 

He  shall  assist  the  Foreman  in  loading  wagons  each  morning,  and  he  may  be  required  to  drive  the 
special  delivery  or  supply  wagon. 

Janitress. 

A  woman  shall  be  engaged  for  the  purpose  of  cleaning  the  ofYlce  each  morning,  and  she  shall  scrub 
the  floor  and  wash  the  windows  at  least  once  a  week. 

The  Barnman. 

The  barnman  is  responsible  to  the  Superintendent. 

It  will  be  his  duty  to  feed,  water  and  bed  the  horses,  the  time  for  so  doing  to  be  specified  by  the 
Superintendent.     He  shall  also  attend  to  any  horses  disabled  on  account  of  sickness  or  by  accident. 

He  shall  also  keep  the  barn  clean  and  shall  see  that  the  horses  are  kept  shod. 

He  shall  also  clean  the  Superintendent's  horse   and  any  extra  or  idle  horses  in  the  stable. 

He  shall  report  to  the  Superintendent  any  infraction  of  the  company's  rules  that  he  may  observe 
and  shall  report  any  evidence  of  fast  or  careless  driving  noticeable. 


-12- 


CHAPTER  TWO. 


SYSTEM  FOR  THE  DRIVER. 

The  driver  should  be  assigned  to  a  certain  district  and  be  held  responsible  for  the  results  on  it 
and  be  held  responsible  for  the  horses,  wagons,  harness,  tools,  coupon  books,  supplies,  etc.,  furnished 
to  him. 

He  should  serve  all  the  customers  of  the  company  on  his  district,  regardless  of  the  quantities 
they  may  take. 

He  will  be  directly  responsible  to  the  Foreman  of  his  district,  but  shall,  however,  have  the  privi- 
lege of  an  appeal  to  the  Superintendent. 

The  time  for  reporting  for  duty,  time  to  begin  serving  the  trade,  and  the  time  by  which  he  shall 
complete  his  day's  work,  will  be  determined  upon  from  time  to  time  by  his  Foreman. 
•    He  shall  be  courteous  to  the  customers  as  well  as  to  his  superiors. 

He  should  at  all  times  seek  opportunities  to  acquire  new  customers. 

He  will  not  be  permitted  to  sell  ice  for  cash,  to  sell  books  for  cash,  to  make  collections,  nor  to 
exchange  ice  for  drinks  or  for  any  other  articles  or  supplies. 

He  shall  at  all  times  when  on  duty  present  a  neat  appearance  and  wear  the  uniform  adopted  by 
the  company. 

He  shall  not  permit  any  person  to  accompany  him  on  his  wagon  other  than  an  employe  authorized 
to  do  so. 

He  shall  keep  the  horses  and  harness  clean  and  the  brass  parts  of  the  harness  polished. 

He  shall  not  feed  his  horses  nor  permit  his  helper  to  do  so,  and  in  case  of  an  accident  or  the  sick- 
ness of  a  horse,  shall  not  attend  to  the  horse  but  shall  immediately  notify  the  Superintendent.  An  acci- 
dent of  any  nature,  whether  serious  or  otherwise,  shall  be  reported  promptly  to  the  station  Superin- 
tendent. 

He  shall  complete  his  day's  work  as  promptly  as  possible  and  will  not  be  permitted  to  loiter  about 
the  premises  after  having  finished  his  work. 

The  driver  will  be  charged  with  the  weight  of  all  ice  he  takes  from  the  station  (see  Form  62),  and 
credited  with  any  returned,  and  he  shall  account  for  the  net  amount  charged  to  him. 

An  allowance  for  shrinkage  will,  however,  be  made  of  5%  from  May  1st  to  October  31st  and  2% 
from  November  1st  to  April  30th.  The  allowance  will  be  made  upon  the  amount  of  ice  soldi  not  the 
amount  taken  out. 

He  shall  make  a  report  each  day  as  soon  as  he  has  completed  his  day's  work,  the  method  of  report- 
ing being  described  in  the  explanation  of  Form  53.  For  the  method  of  keeping  the  driver's  ice  account, 
see  explanation  of  Form  65. 

Supplies. 

The  driver  will  be  supplied  with  a  leather  pouch  containing  coupon  books  of  various  denomina- 
tions; a  supply  of  weight  tickets  (Form  49);  soliciting  cards  (Form  40) ;  a  supply  of  window  cards 
(Form  73)  and  an  Order  Book  (Form  55). 

Method  of  Serving  Customers. 

Three  methods  of  serving  customers  will  be  used  for  the  various  classes  of  trade,  to-wit: 
First — By  coupon  system. 
Second — By  various  weights. 
Third — By  regular  order. 

The  coupon  system  should  be  used  for  serving  all  customers,  excepting  the  following:  butchers, 
customers  taking  more  than  1,000  lbs.  at  a  delivery,  and  the  office  trade. 

Various  Weights. 

For  serving  the  largest  consumers,  such  as  butchers,  the  various  weight  system  should  be  used,  a 
ticket  (Form  49)  being  signed  for  each  delivery  made,  the  ticket  being  handed  in  when  the  driver 
makes  his  daily  report. 

-13- 


Regular  Order  Customers. 

Office  trade  and  janitors  of  buildings  or  flats,  or  any  customer  to  be  furnished  daily  with  a  definite 
quantity  of  ice  such  as  10,  15  or  20  lbs.  should  be  served  as  a  regular  order  customer.  Until  a  change 
is  made  in  the  quantity  delivered,  or  until  a  customer  discontinues  service,  the  driver  is  credited  with 
the  amount  ordered,  and  it  is  not  necessary  for  him  to  make  daily  reports  of  such  customers. 

Coupon  Books  to  be  Used. 

Series  *  'A"    10—  25-lb coupons      250    lbs. 

Series  "C"    20— 25-lb *•  500    " 

Series  "D"    10—  50-lb "  1000    " 

Series  "E"    10 — 100-lb coupons 'J 

10— 50-lb "        >2000   lbs. 

20— 251b "        } 

Series  **K"     10 — 200-lb coupons 

fti'^l;:::::::::::::::::::;:;:  "    >»»»»  '^- 

8—  25-lb " 

Series  «*L"    30 — 200-lb coupons 

24— 100-lb "        \-,nnnn  ik- 

20— 50-lb "         VlOOOOlbs. 

24—  25-lb " 

Series  "M"      6 — lOOO-lb coupons 

20—  500-lb " 

30_  100-lb "         V20000  lbs. 

16—    50-lb :....       *' 

8—     25-lb " 

All  coupons  used  for  the  saloon  trade  should  bear  a  "star"  to  distinguish  them  from  those  used  for 
all  other  classes  of  trade.    The  cover  of  the  book  and  the  receipt  should  also  bear  a  "star." 

Coupon  Books. 

The  number  of  coupon  books  issued  to  the  driver  will  vary  from  15  to  30  books,  according  to  the 
requirements  of  his  customers  and  according  to  the  temperature,  etc.,  etc.  The  books  should  be 
counted  in  the  presence  of  the  driver  in  the  morning  when  his  pouch  is  given  to  him,  and  again  when 
he  has  completed  his  day's  work. 

Lost  Books. 

Books  lost  by  the  driver  will  be  charged  to  him  at  the  highest  rate  charged  to  consumers,  after 
a  reasonable  time  has  been  allowed  him  to  locate  the  same. 

Supplying  Books  to  Customers. 

When  supplying  customers  with  coupon  books  the  driver  shall  endeavor  to  furnish  each  customer 
with  a  book  which  will  last  about  two  or  three  weeks.  If  not  aware  of  a  customer's  requirements,  he 
should  sell  the  customer  the  250-lb.  book,  and  at  all  times  use  the  smaller  books,  as  their  use  assist  the 
Collection  Department.  Books  containing  2,000  lbs.  and  over  should  be  sold  only  to  customers  of 
established  credit,  as  authorized  by  the  Manager  of  the  Collection  Department. 

"Star"  Coupon  Books. 

All  saloon  trade  should  be  furnished  with  coupon  books  marked  with  a  "star"  and  drivers  should 
not  accept  unmarked  or  plain  coupons  from  such  customers. 

Receipt  for  Coupon  Book. 

Upon  delivery  of  a  coupon  book  the  driver  should  secure  from  the  customer  the  receipt  contained 
therein  signed  by  the  purchaser,  and  showing  the  name  and  address.  Place  of  collection  should  also 
be  noted  if  not  to  be  made  at  the  same  address.  The  driver  shall  see,  when  receiving  the  receipt,  that 
it  is  plainly  signed,  and  if  not,  he  should  rewrite  the  name  and  address  at  once.  Unless  a  receipt  is 
plainly  and  correctly  signed,  there  is  danger  of  the  loss  of  the  entire  book. 

Serving  Coupon  Customers. 

Coupons  should  be  collected  from  the  customer  for  the  amount  of  ice  delivered  at  the  time  each 
delivery  is  made.  When  coupons  are  not  obtained  upon  the  day  of  delivery,  the  weight  of  the  ice 
delivered  and  the  address  of  the  customer  should  be  written  in  the  Order  Book  (Form  55)  and  the 
coupons  collected  the  following  day,  and  a  note  of  the  receipt  of  the  coupons  made  in  the  Order  Book. 
If  ice  is  delivered  by  the  helper,  the  driver  should  secure  the  coupons  from  him  after  each  delivery. 


The  coupons  should  be  kept  in  the  driver's  pouch  as  neatly  as  possible  in  order  to  facilitate  the  count- 
ing of  them  when  the  driver  makes  his  report.  No  credit  will  be  allowed  for  mutilated  coupons  or  for 
coupons  which  the  driver  has  failed  to  collect. 

The  delivery  of  less  than  25  lbs.  to  a  coupon  customer  is  prohibited;  a  customer  desiring  a  smaller 
quantity  should  be  served  by  regular  order.  The  giving  of  coupons  in  change  is  also  prohibited.  If  a 
customer  has  secured  a  book  containing  coupons  of  a  denomination  too  large  for  his  use,  another  book 
containing  coupons  suitable  for  his  needs  should  be  sold  to  the  customer  and  the  office  notified  to  take 
up  the  remainder  of  the  partly  used  book,  notation  being  made  in  the  Order  Book. 

Cash  Sales,  Etc.,  Etc. 

The  sale  of  ice  for  cash,  exchange  of  ice  for  drinks,  etc.,  instead  of  coupons,  is  sufficient  cause  for 
the  dismissal  of  the  driver  or  his  helper. 

Ice  Sales  to  Milk  Dealers. 

Milk  dealers  can  be  supplied  at  their  place  of  business  or  at  the  ice  plant  only.  They  shall  not  be 
supplied  on  the  street  for  coupon,  credit  or  cash. 

Driver's  Order  Book  (Form  55). 

The  driver's  Order  Book  is  for  the  purpose  of  noting  therein  all  information  affecting  the  office 
records,  service,  etc.,  such  as  customer's  removal,  change  in  the  quantity  of  ice  desired  by  a  regular 
order  customer,  change  in  class  of  service,  order  to  discontinue,  failure  to  collect  coupons,  failure  to 
get  signed  ticket  (Form  49),  or  subsequent  collections  of  coupons  from  previous  date. 

These  and  any  other  notes  which  will  affect  the  office  records  should  be  written  in  the  Order 
Book  by  the  driver.  The  Order  Book  should  also  be  used  by  the  Office  Department  to  note  therein 
instructions  affecting  the  driver. 

Window  Call  Card. 

Instructions  for  use  of  cards  appear  on  the  reverse  side  of  the  card  (See  Form  73).  The  driver 
will  be  furnished  with  a  supply  of  call  cards  for  the  use  of  such  customers  as  desire  them.  The  use 
of  the  call  card  is,  however,  optional  with  the  customer  and  driver's  excuses  for  failure  to  properly 
serve  a  customer  on  account  of  cards  will  not  be  accepted.  The  driver  should  study  the  requirements 
of  his  customers  and  not  depend  upon  the  customer's  use  of  the  cards. 

New  Customers. 

When  commencing  to  serve  a  new  customer  by  various  weight  or  by  regular  order,  notation  should 
be  made  in  the  Order  Book,  and  if  a  regular  order,  the  amount  of  ice  ordered  should  be  noted.  When  a 
customer  recommences  with  coupons  from  an  old  book,  notation  should  also  be  made  stating  the  name 
and  address  of  the  customer,  series  and  number  of  the  coupons  received.  It  is  not  necessary  to  note 
new  coupon  customers  in  the  Order  Book,  but  the  coupon  receipt  should  in  such  cases  be  marked 
"new."  Addresses  of  all  new  coupon  customers  will  be  entered  in  the  driver's  Order  Book  by  the  clerk 
each  day  as  soon  after  the  driver  has  made  his  report  as  possible. 

Telephoning  for  Orders. 

During  the  summer  season,  the  driver  shall  communicate  with  the  office  by  telephone  at  least 
twice  each  morning  and  each  afternoon  to  obtain  the  orders  received  by  the  Office  Department.  One 
or  two  calls  per  day  will  be  sufficient  during  the  colder  season. 

Special  Deliveries. 

Each  driver  will  take  his  regular  turn  as  a  special  delivery  man,  and  on  that  day  after  having 
served  his  route  will  remain  on  duty  until  the  station  closes  for  the  day.  He  will  take  care  of  all 
orders  coming  in  during  the  afternoon  after  the  regular  routes  are  finished.  When  taking  out  orders 
he  should  be  supplied  with  a  book  having  the  orders  written  in  it.  When  he  returns  he  should  either 
produce  a  coupon  or  a  signed  ticket  (Form  49)  to  account  for  each  delivery  made. 


-15- 


CHAPTER  THREE. 

SYSTEM  FOR  THE  FOREMAN. 

The  Foreman  should  be  a  graduate  from  the  ranks  of  the  drivers  and  should  be  responsible  to  the 
Superintendent,  with  the  privilege,  however,  of  appeal  to  the  Manager  or  one  next  in  authority. 

The  Foreman  should  have  direct  supervision  over  the  delivery  and  sales  of  ice,  employes,  tools 
and  equipment  necessary  to  transact  the  business  of  the  company  on  a  given  district  named  by  the 
Superintendent;  the  Foreman's  districts  being  so  arranged  that  each  Foreman  will  have  charge  of,  not 
to  exceed,  six  routes. 

Each  Foreman  will  be  held  responsible  for  the  conduct  of  the  drivers  and  helpers  employed  on 
his  district,  for  the  number  of  customers  secured  upon  each  of  his  routes,  for  the  amount  of  ice  sold 
and  for  the  delivery  of  ice  on  his  territory. 

He  shall  furnish  a  bond  of  suitable  amount  and  shall  make  all  collections  from  the  saloon 
customers  supplied  on  his  district.  He  will  be  allowed  5%  of  these  collections  for  expenses.  The 
collections  must  be  reported  to  the  Chief  Clerk  on  Form  74  not  later  than  5  P.  M.  on  the  day  of 
collection. 

On  each  day  that  it  is  unnecessary  for  him  to  drive  a  wagon,  he  shall  "write"  one  of  his  six  routes. 
When  engaged  in  performing  this  duty  he  shall  leave  the  station  with  the  driver  and  remain  with  him 
until  he  has  completed  his  work  for  that  day  and  returned  to  the  station. 

He  may,  however,  make  saloon  collections  upon  the  route  which  he  is  writing.  When  writing 
routes  he  should  show  the  name  of  each  customer,  address  and  method  of  serving,  i.  e.,  whether  by 
coupon,  various  weight  or  regular  order,  also  showing  the  amount  of  the  regular  order  if  the  customer 
is  taking  in  that  manner,  and  he  shall  show  the  amount  of  ice  required  per  week  by  each  saloon 
served.     (See  Forms  98  and  107.) 

The  written  list  of  the  route  should  be  given  to  the  Station  Clerk  as  soon  after  its  completion  as 
possible.  It  will  then  be  checked  by  the  clerk  with  the  customer's  account  cards  and  a  list  prepared 
of  all  omissions  and  corrections. 

This  list  (termed  Proof-sheet,  Form  57)  will  be  handed  to  the  Foreman  whose  duty  it  will  be  to 
furnish  correct  answers  to  all  questions  appearing  thereon  in  the  space  provided  and  after  this  is  done 
shall  return  it  as  promptly  as  possible  to  the  clerk. 

It  is  also  his  duty  to  keep  the  latest  written  copies  of  all  his  routes  (Form  59)  at  the  office,  proved 
and  corrected  ready  for  use  in  emergencies,  as  it  will  be  his  duty  to  take  the  place  of  any  of  his  drivers 
in  their  absence. 

When  consolidating  or  splitting  routes  it  shall  be  the  duty  of  the  Foreman  to  have  all  such  routes 
written  and  proven,  both  before  route  is  changed  and  after  this  is  done. 

It  is  the  Foreman's  duty  to  be  familiar  with  the  requirements  of  all  the  customers  on  his  district, 
and  see  that  the  method  of  serving  each  customer  corresponds  with  the  company's  records.  It  is  also 
his  duty  to  maintain  the  company's  regular  schedule  of  prices  to  the  trade  in  his  district. 

The  Foreman  shall  insist  upon  the  ice  sales  of  the  drivers  in  his  district  being  made  strictly  in 
accordance  with  the  rules  governing  the  sale  of  ice,  i.  e.,  by  the  coupon  system,  regular  order  or 
various  weight.  He  shall  encourage  the  use  of  coupon  books  by  all  classes  of  trade,  excepting 
butchers  and  office  trade,  and  shall  also  encourage  the  sale  of  the  smaller  coupon  books.  The  Fore- 
man shall  not  permit  the  driver  to  serve  any  customers  not  registered  at  the  office. 

The  Foreman  should  see  that  the  horses  are  carefully  driven  and  frequently  watered,  that  they 
are  well  cared  for,  and  that  the  harness  and  all  equipment  is  kept  clean  and  in  good  repair. 

When  necessary  to  feed  the  horses  on  the  routes,  the  Foreman  will  designate  the  stable  where 
they  shall  be  fed.  and  under  no  circumstances  shall  he  permit  them  to  be  fed  on  the  street. 

-J6- 


A  list  (Form  98)  showing  all  the  saloon  customers  who  are  not  taking  the  amount  of  ioe 
reported  by  the  Foremen  as  being  required,  will  be  furnished  him  each  week  and  it  will  be  his  duty  to 
investigate  all  cases  appearing  on  this  list  and  report  his  findings  to  the  Superintendent  as  promptly 
as  possible.     (See  Forms  98  and  107.) 

When  engaging  men  to  be  employed  as  helpers,  the  Foreman  shall  endeavor  to  select  only  those 
who  will,  in  his  judgment,  become,  with  the  proper  training,  competent  drivers. 

He  shall  familiarize  himself  with  the  rules  governing  the  drivers  and  see  that  they  are  observed. 

The  Foreman  will  take  "turns"  in  opening  and  closing  the  station  (one  week  at  a  time).  When 
opening  the  station  he  shall  remain  on  duty  until  the  arrival  of  the  Superintendent  and  when  closing 
shall  remain  until  the  driver  of  the  last  wagon  to  return  to  the  station  has  made  his  report.  Upon  days 
when  all  of  the  drivers  have  made  their  reports  before  the  time  prescribed  for  the  closing  of  the 
station,  he  shall  remain  until  the  closing  time.  When  relieving  the  Superintendent  in  this  manner, 
the  Foreman  in  charge  of  the  station  shall  have  full  authority  to  act  in  his  stead.  In  the  event  of  sick- 
ness, or  of  accidents  preventing  the  appearance  of  more  than  one  driver  on  any  one  of  the  Foreman's 
districts,  the  Foremen  shall  assist  each  other. 

The  Foreman  shall  wear  suitable  business  clothes  when  attending  to  general  business,  and  the 
uniform  while  serving  ice.  He  shall  not  permit  any  driver  or  any  helper  to  serve  ice  without  wearing 
the  regulation  blue  clothes  and  cap. 

The  Foreman  shall  make  daily  and  weekly  reports  (Form  38)  of  the  various  duties  he  has  per- 
formed, and  shall  keep  a  record  of  the  time  of  all  the  help  employed  on  his  district,  including  the 
amounts  to  be  paid  to  each  employe. 

During  the  winter  season  a  Foreman  may  be  required  to  act  as  a  driver,  but  when  he  is  relieved 
of  his  district  and  commences  to  serve  a  regular  route,  it  shall  be  his  duty  to  work  strictly  under  the 
rules  governing  drivers,  and  he  will  be  subject  to  the  direction  of  the  regular  Foreman  in  charge  of  the 
district  where  he  is  employed.  He  will  not  be  permitted  to  make  collections  or  assume  any  liberties 
not  enjoyed  by  the  regular  drivers.  The  regular  rate  of  Foreman's  wages  will  be  continued,  provided 
he  is  in  good  standing  at  the  time  the  change  is   made. 


.17. 


CHAPTER  FOUR. 

RULES  TO  GOVERN  COLLECTORS. 

Responsibility. 

Collectors  are  responsible  to  the  Creditman. 

Bond. 

A  surety  bond  of  $500.00  will  be  required  from  each  collector,  the  expense  to  be  borne  by  the 
company.  It  is  the  duty  of  the  Creditman  to  deliver  bond  properly  executed  to  the  company  for  each 
collector  employed. 

Time. 

Collectors  shall  report  to  the  office,  either  personally  or  by  phone,   not  later  than   6  30  A    M 
standard  time,  and  shall  be  on  the  route  constituting  that  day's  work,  not  later  than  7  o'clock  A    M  ' 
standard  time.  *      '' 

Hours. 

Collectors  shall  reach  the  Credit  Department  to  report  their  day's  work  not  later  than  3.30  P   M 
standard  time.  '' 

INoney  for  Change. 

Collectors  will  be  required  to  carry  with  them  while  on  duty,  at  least  $10.00  in  change. 
Biils  for  Coilection. 

All  bills  and  statements  shall  be  left  in  the  office  at  all  times,  excepting  those  which  constitute  the 
next  day's  work,  all  of  which  must  be  returned  to  the  office  in  the  afternoon  and  left  there  until  the 
next  time  the  collector  takes  the  same  route,  on  which   day  they  will    again   be   taken   on   the   route 
together  with  all  new  bills  which  have  been  turned  over  to  the  collector  by  the  Creditman  durine  such 
interval. 

Discounts. 

All   claims   for  discounts   or  allowances   of  any  nature  must  be  referred  to  the  Creditman. 
Expense. 

Car-fare  may  be  allowed  by  the  Creditman  when  considered  necessary. 

Weelciy  Reports. 

Collectors  will  be  required  to  fill  out  a  weekly  report  sheet  (Form  37)  showing  each  day's  work 
separately,  and  the  total  at  the  end  of  each  week. 

Coilector's  Conduct. 

Collectors  are  expected  to  be  courteous  and  civil  in  dealing  with  customers,  and  show  a  willingness 
to  explain  bills  when  necessary,  and  on  receiving  money  never  to  forget  the  courtesy  of  a  "Thank  You." 
Complaints. 

When  a  collector  learns  of  any  complaint  about  the  service  of  ice,  especially  where  a  customer  has 
been  missed,  he  shall  notify  the  station  serving  such  customer,  by  telephone,  to  send  ice  immediately 
It  is  the  duty  of  the  Superintendent  to  promptly  fill  all  orders  received  in  this  manner.     It  shall  be  the 
collector's  duty  to  make  a  written  report  of  each  complaint  made  to  him  by  the  customers,  using  a 
Complaint  Memorandum    (Form  85)    for  this  purpose. 

Responsibility. 

Creditman  will  have  direct  supervision  of  all  employes  in  the  Collection  Department,  and  is 
responsible  to  the  Manager. 

Bond. 

Creditman  shall  furnish  suitable  bond. 

-18- 


Coliector's  Rules. 

It  is  the  duty  of  the  Creditman  to  see  that  the  rules  and  regulations  governing  collectors  are 

enforced. 

Collector's  Badge. 

Every  person  authorized  to  collect  bills  must  be  furnished  with  a  regulation  collector's  badge,  the 
Creditman  taking  a  receipt  therefor. 

Creditman  will  receive  the  bills  for  collection  from  the  Chief  Clerk  daily,  and  must  distribute  them 
to  the  collectors  the  same  day.  He  will  arrange  the  collections  by  districts,  with  a  collector  for  a  given 
district,  and  he  should  be  familiar  with  the  territory  daily  covered  by  each  collector. 

Slow  Pay  Customers. 

A  record  shall  be  kept  of  all  C.  O.  D.  and  Suspense  Accounts,  by  filling  in  the  information  as 
shown  on  the  card  (Form  11).  Cards  should  be  arranged  alphabetically  according  to  names,  and  kept 
in  trays  provided  for  the  purpose.  When  bills  are  received  from  the  clerk,  they  should  be  divided 
according  to  the  collector's  districts,  and  all  "New"  bill  (bills  marked  with  an  "N")  are  compared 
with  the  record  of  the  slow  and  suspense  accounts,  and  bills  for  such  customers  should  receive  prompt 
attention. 

Disputed  Bills. 

All  disputed  and  questionable  bills  that  the  collectors  do  not  succeed  in  adjusting  promptly  shall 
receive  the  personal  attention  of  the  Creditman,  and  some  basis  of  settlement  arrived  at  as  speedily 
as  possible.     All  discounts  are  subject  to  the  approval  of  the  Manager. 

Delinquent  Sheets. 

Lists  showing  all  accounts  due  for  thirty  days  or  more,  shall  be  checked  promptly,  and  such 
accounts  given  prompt  attention  (Form  58). 

Weekly  Report. 

Creditman  will  make  a  weekly  report  of  the  results  in  his  department,  using  Form  75,  and  have 
the  same,  together  with  the  collector's  weekly  reports  (Form  37)  in  the  hands  of  the  Superintendent 
by  Monday  of  each  succeeding  week. 

Office  Collections. 

A  list  will  be  prepared  daily  by  the  Clerical  Department  showing  all  the  collections  received  at  the 
office.  This  list  will  be  given  to  the  Creditman  or  Chief  Collector  and  it  will  be  his  duty  to  divide  the 
collections  so  received  into  separate  lists  covering  the  territory  of  each  collector.  Upon  receipt  of  the 
list  each  collector  shall  select  the  bills  of  accounts  showing  office  credits  and  return  them  to  the  Credit- 
man  who  shall  promptly  destroy  such  bills. 

Presentation  of  Bill. 

Except  in  cases  where  customers  are  known  to  be  slow  pay,  collectors  should  inform  customers 
that  the  presentation  of  the  bill  immediately  after  the  sale  of  the  coupon  book  is  simply  for  the  verifica- 
tion of  the  account,  and  not  a  demand  for  payment. 

Payment  on  Account. 

When  a  customer  pays  on  account,  the  collector  must  avoid  signing  his  or  the  company's  name 
on  the  bill.  He  should  only  show  the  amount  collected,  date  of  collection,  and  after  deducting  it  from 
the  amount  of  the  bill  should  show  the  balance  due. 

Disputed  Accounts. 

All  disputed  or  incorrect  accounts  must  be  referred  to  the  Creditman  with  a  brief  explanation  of 
the  customer's  statement  plainly  written  on  the  reverse  side  of  the  bill. 

-19- 


Receipt  of  Coupon  Book. 

If  a  coupon  receipt  is  required  for  anv  rpa<;nii    p.^nr«  ia  .  ._ 

lector  and  handed  to  the  Creditman  who  wi  1  secure  ^h^  I    ""h'  "'  f"""""'^  ""*"'  ""'  "^  ">«  ■=<"- 
Place  of  the  coupon  receipt  until  it  is  returned  to  the  files    '""■      '"'""'*■     ''°™  ''  ''  '°  "*  "'*''  '" 

Clerks  will  charge  each  collector  with  the  receipts  given  him   fPnrm  7«^       ^ 
when  he  returns  them.    Should  the  collector  leave  the  emZv  rfhf  .  '  "l^  "*"""  '"""  *"""•»« 

see  that  all  the  receipts  are  returned  by  him.  company,  the  Creditman  should 

Redeeming  Coupon  Books. 

redeerti:rz:r"o^ro:z^:«rn  rrofatZ"  "^^  ^^^^^  '^^'"«  '<=^- »"« -■-'-  »•>-" 

bill,  marking  the  name  and  addre  so    the  customer   to^l       Kl  ^T^'""  "'"""''  "^  ''"'''^'•'  °"  ""e 
with  the  allowance  for  the  same  and  the  ^^1!^^'  *°«.!.*''«'-/"'>  '"e  number  of  pounds  redeemed, 

hook.  Hedeemea  books  are  ^^:':^: rL:i^::^: :i:^ix.-z^-- " '"  -'-'' 

Cash. 

shoHSe::Torrr6.\rslHaTerotrjuct"d1r"*'  V   ^"n'  '""  "  "•="«'  '-  '"«  ~»  »'  «>e 
be  placed  in  an  envei;pe  marked  as  foUows      n11  nf^.h      ",?*."*'*'''^  P^^   "  °ver,  the  amount  is  to 

envelope  with  the  money  enclosed  shoMh    „        !  1    !  '''""'*"'''  "^^'^  """  ""'  «■"»"''»  °ver.     The 
located.  When  it  shoutd'brentered  on  Form  tT"  "'"''''"  ""*"  ^"^  ""''^P'"-'*''  ""'^o*'""  « 

Requirements. 

59)  arS^TeLLrnr(rm\Tr^^o\l;r  ^^''  '  »"-«-  ^^   '-^ 

The  bag  to  be  used  for  carrying  money  only 

informron't;^Jh1hetlL!t::^l;siLrs"„^l  *°    '"^    •'''^"•""    <'»'>-'■"-''    -^    -0    ^1. 

rect  or  disputed  accounts,  complaints  orooor^^'^'  "'  "'*  °''''"''  °"^'''  '"'  ^''t™  "="•  i"""'" 

of  customers,  or  any  inf^rma^ "t  tLXth^^r/oHr rm;:„;s7„rsr  ^  °""''^- ^''"°-' 

to  ^^i'^::i^:t"::^^^^^^  r  r "" '-  "■-  ^°"-"»" «'«-'"-' 

in  the  Order  Book  shall  be  as  brief  as  possible  and  be  e  rT  ,  "'"  "f , "''''  ""'■  ^"  "<"«'  """<« 
column  for  street  numbers  only,  and  Ta^li^nt^lea^^  rrk-rirbetw^nTacrLtr  '"'  "" 
System  of  Reporting. 

to  the°ctVk  rtt  'aSi  o?kl^Ter^^ror:  ^"^'"'''  "^ ''-  "°*-  "'-^-  ^'"'"  "•  '-«•  *- 
toget:^^:urramtn\  i^nSi  "r.^  ;ror:i""c::^it  --  -'  '""'«■• '-«'  -  — • 

The  daily  collection  blanks  (Form  74)  are  to  Hp  1p«  *»♦  th^  «*«  ^        .. 

r>«^  1-      ^  V    Willi  I't;  are  lo  De  left  at  the  office  and  used  as  instructed  hplnw 

cre.^T^^^Z:^l^Z:Z^:^:-^^  hook   crorm  5.,   posting  the  totanrunT'oTthe 

discounts  made.     TheTfferenTbetwe^  the  IT         ,Z  "l"  """""'  °'  "">'  """  ""  «"ow"ces  or 

amount  Of  money  to  be  tufneTirJitMreeonecttnblL:     "'  '""  """""^  "'"  '"''P'-"*"*  '"«  "-* 

.he  dtlunrsC(ForLT9!  '"rt  rmout^hX'  '/fT/^'f  *"  "^  "^'^^  '"  »"«  P™""  -'"-  <"> 
will  be  turned  over  with  the  collection  blank  and  "'  '°'f  ?:  "?"  ''"^''  "^'"^  «.  K.'d  by  the  Creditman, 
blank,  count  the  money  and  g°ve  the  co lleclr  »  I  'f  the  bookkeeper,  who  will  audit  the  collection 

Jiving  of  the  receipt  wi^reiieve  the  couictor  of  f  T'"*  '"e  amount  of  the  day's  collections.  The 
.»  Shown  by  the  credits  poeronhscXti^  respons.bUity  for  the  amount  collected  that  day. 


Description  of  System  of  Delivery  for  the  Collector's  Information. 

Customers  are  divided  into  three  classes :  Coupon,  Various  Weight  and  Regular  Order  Customers. 

Coupon  Customers. 

Each  "coupon"  customer  is  supplied  with  a  numbered  coupon  book,  for  which  a  receipt  was  given 
to  the  person  who  furnished  the  book,  and  from  which  coupons  are  detached  and  given  to  the  driver  as 
a  payment  for  each  delivery  of  ice  made. 

A  bill  should  be  issued  for  each  coupon  book  sold  on  the  day  after  the  sale.  The  balance,  if  any  is 
owing,  should  be  shown  on  the  bill. 

On  receiving  bills,  collectors  should  pin  or  clip  together  bills  for  the  same  customer,  after  noting 
whether  the  balance  shown  on  the  new  bill  agrees  with  the  last  bill  issued. 

In  pinning  bills  together,  the  last  bill  issued  should  be  on  the  top.  When  a  customer  owes  for  two 
or  more  books  and  desires  to  pay  for  one,  the  collector  should  give  the  customer  the  oldest  bill 
receipted  and  correct  the  balances  appearing  on  the  remaining  bills. 

Various  Weight  Customers. 

A  "various  weight"  customer  is  one  who  is  furnished  ice  in  irregular  quantities  as  required.  Each 
delivery  being  receipted  for  by  the  customer  on  Form  49,  and  should  be  billed  either  weekly  or 
monthly. 

Regular  Order  Customers. 

A  "regular  order"  customer  is  one  receiving  a  stated  number  of  pounds  of  ice  a  stated  number  of 
times  per  week,  and  will  be  billed  either  weekly  or  monthly. 

Bills. 

As  soon  as  the  bills  are  received,  each  collector  should  divide  the  same  into  six  routes,  each 
route  to  constitute  a  day's  work,  arranging  each  route  in  streets  and  blocks,  and  the  bills  of  the 
customers  on  each  street  and  block  in  numerical  order,  placing  all  the  bills  in  the  order  that  the 
customers  are  to  be  seen,  so  as  to  avoid  unnecessary  delay  while  on  the  street. 

The  collector  may,  when  requested  to  do  so,  leave  the  bill  with  the  customer.  Notation  is,  how- 
ever, to  be  made  in  his  Order  Book.  In  such  cases  another  bill  will  be  issued  by  the  Bookkeeping 
Department  which  will  be  marked  "Duplicate"  and  should  be  ready  for  the  collector  upon  the  follow- 
ing day. 


-90- 


-21- 


CHAPTER  FIVE. 
Th       ,     .    K  '^^""  ""  ^"^  '"■^'"'*  *"'  °"">^  DEPARTMENT. 

tendent,  Foreman,  Drivers  and  Collectors  '*^'*'''  '"<^'"ding  the  system  for  Superin- 

>s  corpLItira'd^r  c;rmrr?o;f  ;;rsturb:fr  '"  ''"'.T  ''-'  ""•'^«^^'-'  *•  »•■  »"«'  ">e  system 

A  c  mpl;  Z::XZZ  f:  r"  :'  T"''"°"  '"^  fonowin/nUTare  .iven: 
retail,  servin',  ^OoZlZ^TZlT^  o^'^htf^r " T  ''  T""^'  ^^"'"«  '''">'  '°-  °'  '-  ^t 
clerks  during  four  months  of  tLe  year     Another  co^„  '*•  *"'   '"'""'  ^'""^  «"<*   '"ree   assistant 

wagons,  used  the  system  as  described  and  re^u "ed'huLnHr.  ?°'  'T""''''  "^'^'^''"'^  -S^" 

In  the  first  instance,  all  the  "General  BookT«^      "        f  J'^  ^"""^  ""^  """''^  y**--- 
ment  of  sales,  earnings  and  expenses    Is  comn^M"!'    T'""'"*  """  P^«Pa^ation  of  a  monthly  state- 
second  instance  an  average  of  on    d^y  plr  mo„Th'  was  ^U  ZV^"  '"  *""'  ''''  "''  '"°""'  '^-^  ">  «>« 

It  has  been  the  experience  of  the  wriLr^h,7.r  ""^  '■^''""■*''  f*""  ""is  purpose, 

company's  bookkeeping'methrds  to  s  ch"  degre  th:tTheT  "n  h'*'"  *"'  '"'''^^'"'^''  ^™P'''y  ">e 
lack  of  thoroughness  is  responsible  for  the  losf  of  a I'-v  -  so-called  system  becomes  valueless  and  its 
edge  Of  the  management.  The  reader  i  therefore  cln.fn  h ''''''■"':''  P™"''  *"*■»"'  '^'"  '"e  knowl- 
Ihe  system  as  a  whole  will  entail  comparative.Jlittle  expense'"''"  '  """"'''  "'  «'""-«*-"■  ^s  to  use 
General  Instructions  to  Clerks. 

With  It::  r/ks"  ZT.:: zi\zi"iT:zT.:re'  '-^-v-  -  °-  ^^'-^  ---  «"- 

is  prepared  o'n  Monday  fo'r  both  day:  '  °°'  '"'''  """="  '"«»''°''  '«<^-«s  Sunday  work!  and  one  report 
Lost  Pouches. 

ProrSl^^::^:^Z^^Z:^;j;^r r-'  '-  ''"'^''  ">''•  '"^^  -«-  -  may  be 
looking  for  used  coupons  of  the  books  lost  1^0^  he  '  "'  "'T'  "'  '"*  "'^^'"'^  """"s  as  possible  by 
can  be  ascertained  by  referring  to  Form  95  "  """  "'^""''-    '^"^  """'"^--s  "f  '"e  books  lost 

Coupon  Books  and  Pouches. 

cierk™;o?eh.'  'I'f"^  ^i^^z:!^  iTt.Tz^t  ^  ''^r^-" """'  -"'"'--' '" «-« ^-'- 

would  be  well  to  count  the  books  and  take  a  receinf  f  iT"  ""'  ''°"'"'  ^'"'  ""^  "'"er  person,  it 
Should  be  taken  in  this  matter,  as  ^ome  person  h'Td  be  d  T""  "'"'  """^^  '"*■"•  *'"'=''  ««™ 
all  coupon  books.  "^  ^''°"'''  ''^  """""y  ^sponsible  for  the  safe  keeping  of 

New  Customers. 

.ann^er:^ti;i::rbere™e::H'i;::r:-   -^^^^^  5.,    i„   a  legible 

work.  """  "'^  evening  after  the   driver  has   completed   his   day's 

Stationery. 

Teleplt ''"'  ^'^^''  ''^^""  "  '''''-'^  ''  '-'  -^-  ^^^^^--^  ^^-  ^^  — ar. 

shouldr/ewe  t^eTulTt:^^^^^^^^  ^^^:^  ^^^  telephone,  this  part  of  the  se.iee 

able  to  designate  certain  persons  in  each  oL/  ^         ^  k     5'"^*"'*  ^^''^^^^  efficiency.    It  is  advis- 
business.  ^        °'  '°  ^^'^  ^^'"^  ^^«  "^^^  be  best  qualified  to  handle  the  telephone 

-22- 


Colieotions. 

Chief  Clerks  shall  refuse  to  accept  collections  from  drivers,  and  shall  accept  only  saloon  collections 

from  Foremen. 

Safes. 

The  combination  of  the  safes  should  be  changed  each  year,  or  upon  a  change  of  the  Chief  Clerk. 

Instructions  Governing  the  Accounting  of  Ice  Sales. 

Ice  sold  at  the  station  must  be  accounted  for  in  the  following  manner,  viz: 
First — Cash  Sales.     Form  Nos.  32-33-34-341/2-35. 
Second — Charge  Sales.    Form  Nos.  49-51. 
Third — Coupon  Sales.     Coupons. 

Ice  sold  by  drivers  must  be  accounted  for  in  the  following  manner,  viz: 

First — Coupon  Sales  by  coupon  books. 

Second — Charge  Sales  by  Form  49. 

Third — Regular  Order  Sales  by  Form  55. 
Cash  sales  by  drivers  are  strictly  forbidden  and  cash  should  not  be  accepted  from  the  driver. 

Order  of  Work  for  the  Clerk. 

The  "Order  of  Work"  for  the  clerk  is  arranged  for  the  purpose  of  assisting  the  clerk  to  conduct 
the  affairs  of  the  company  in  a  systematic  and  regular  manner  and  covers  all  the  details  of  the  system 

necessary  to  complete  the  day's  work. 

1st.— The  duty  of  the  clerk  upon  arrival  at  the  office  each  morning  will  be  to  ascertain  the  amount 
of  cash  received  previous  to  that  time  as  shown  by  the  duplicate  of  the  cash  register  slip  (Form  35) 
and  by  counting  the  cash  tickets  sold  (Forms  32  to  341/2).  The  cash  in  the  drawer  should  then  be 
counted  and  if  it  does  not  agree  with  the  amount  shown  on  the  slip,  the  difference  should  be  reported 
to  the  Superintendent  for  immediate  correction  or  investigation. 

2nd.— Prepare  summary  of  the  cash  receipts  of  the  previous  day  as  shown  by  the  cash  register  slip 
(Form  35),  make  entries  in  the  cash  book  and  then  balance  cash. 

3rd.— Prepare  cash  for  deposit  in  the  bank  and  when  the  money  is  ready  for  deposit  enter  the 
amount  in  the  cash  book,  also  making  entries  of  other  disbursements  in  the  cash  book. 

4th. Make  up  the  output  of  ice  for  the  previous  day  in  the  output  book  (Form  62). 

5th.— Recount  the  coupon  returns  of  the  previous  day  making  corrections  if  any  are  required  on 

Form  59-B.  ^   .         , ,  •     ^ 

6th.— Compute  results  of  the  route  driver's  sales  in  Form  65,  information  for  this  being  obtained 

from  Forms  53,  59-B,  62. 

7th.— Make  entries  showing  the  "time"  of  employes    for   the   previous   day   in  the    time    book 

(Form  66).  ,^    ._ 

8th.— Prepare  Daily  Station  Report   (Form  42),  information  being  obtained  from  Forms  43,  6^, 

65,  66.  ^^         _., 

9th.— Enter  summary  of  the  totals  shown  by  the  Daily  Report  in  the  summary  book  (Form  70). 
10th.— Refill  the  driver's  coupon  pouches.     (For  explanation,  see  Coupon  Books  and  Records.) 

11th. Enter  coupon  sales  of  the  previous  day  in  the  coupon  sales  book  (Form  68). 

12th— Post  credits  from  the  collection  blotter  or  sheets  (Form  74)  to  Forms  1,  2,  4,  5.  Also  post 
credits  from  the  redeemed  book  (Form  96)  to  Form  No.  1. 

13th.— Enter  charges  on  Form  1  from  the  coupon  sales  book  (Form  68)  following  each  entry  to 
the  customer's  card  with  the  preparation  of  the  bill  for  the  coupon  book  sold,  using  Form  16  for  bill- 
ing.    (See  Form  16  and  the  description  of  billing.) 

14th.— Enter    charges    from    the    weight    tickets    (Form  49)    to  the   customer's  account  cards 

(Form  2).  ^  , 

15th.— Enter  charges   from   the   output   book    (Form    62)    to    the    customer's    account    cards 

(Form  2)  for  any  ice  sold  on  account,  at  the  station. 

-23- 


Collector  for  his  information.  ^  ""   '*  *°  ""^  Creditman  or  Chief 

I'L'h^rhn  *"  """"'^^  7'^''"'  ™<"-«  '^""«n  by  the  Foremen  (Forms  67-59). 
statio'n'^seTurrarfn^irof'Znl'elf^rar^a;::^'^"'  ^"^  '^""^  "^"-^^  »*  ^  ^^  ^  - 

the  aZn-;t"eU::tr;ttr::L;rrtr(L^';'^ri%ro':^^^^  n;°rtr "  ^^^  ^"'-^^ 

by  each  one  on  the  cash  register  slip  (Form  35)  *  '"°°"°'  "°"*'""* 

Duties  to  be  Performed  on  Saturday  or  Monday  of  Each  Week. 

22nd.— Prepare  Weekly  Comparative  Statement  (Form  89) 

day  f'ofw';;^'"'""'    ""    '"''™"    ""■    "'    "''"    '"  '"^  "■""  '"'°''   '°'-  P^^-"'"'  -  ">e  Wednes- 

intendfnt"*""^""  "'  """"'  "'  """"^  '"P"""^  °"  '"'"''  «""  "  ""^  -«  «<I--d  notify  the  Super- 
Last  Day  of  the  Month. 

month'""''''""""'  "'"  "'""''  °'  ""'  •'"^■*'''  '•*P'"-'  •=""■'  "^o^™  53)   for  use  during  the  ensuing 
Tenth  Day  of  Each  Month. 

purpoT'"'*'''''''  '  ''"'  ''  "''  '"''"^'''  "'"''  "^^"""^^    ^''    *"    ^"«^-'    "-n«   f^onr.    58    for   this 

First  Day  of  Each  Month. 

rr.nnfM**''"^'''"^"*"  ^u.^  ^°'''""*  '°  ^'^  '^^'«^"^  ^^  "^^^    "^^^^^^y    ^^gular   Order   customer    also   each 

Last  Duties  of  the  Day. 

ticket?('F;;mf32'3VL' '^^^^^^  Tk'*"'   ''^    '"'  ""*  ^"'   ^^^*  ""^^^^   «^  *^^   -«h   ice 

tickets  ( I' orms  32-33-34-341/2)  sold  during  the  day.    Ascertain  the  number  of  each  kind  sold  and  see 

If  It  agrees  w.th  the  number  of  tickets  which  were  turned  in  at  the  close  of  the  day's  business  K  not 
tSs        """'""*'"''"'"'""  '"^^  ^*  ^,,   ,,  ,,  p^^^p,^  investigate   the  Lss   of  the 

dnnp^ln^i"  c.ash  sales  are  heavy,  verification  of  the  numbers  of  the  tickets  sold  and  turned  in  may  be 
done  early  m  the  morning  of  the  following  day.  The  clerk  shall  also  see  that  all  the  oder  books 
and  driver's  pouches  are  ready  for  the  next  morning  and  that  all  orders  for  ice  have  been  filed  The 
cash,  driver  s  pouches,  ice  tickets,  books,  customer's  account  cards,  etc.,  etc.,  should  be  placed  in  the 
safe  or  m  places  provided,  the  safe  locked  and  the   office  closed  for  the  night 


-24- 


CHAPTER  SIX. 

COUPON  BOOKS  AND  RECORDS. 

The  adoption  of  the  so-called  coupon  system  has  been  widespread  during  the  past  few  years  and 
has  been  of  inestimable  benefit  to  many  companies.  Its  advantages  have  been  so  thoroughly  adver- 
tised and  so  often  explained  in  the  Trade  Journals  that  it  is  perhaps  unnecessary  to  do  more  than  to 
briefly  outline  the  virtues  of  the  system  which  are  as  follows: 

1st. It  provides  the  majority  of  ice  consumers  with  a  system  that  is  easily   understood  and 

affords  the  customers  a  simple  method  of  keeping  a  check  upon  the  driver.  It  also  assists  the  customer 
in  keeping  a  record  of  the  amount  of  ice  used,  as  payment  is  made  in  coupons  for  each  delivery  made. 

2nd. — The  use  of  the  books  is  a  way  to  better  bookkeeping  and  reduces  to  a  minimum  the  pos- 
sibility of  errors  in  accounting,  as  the  charge  for  each  book  sold  avoids  the  necessity  of  a  charge  for 
each  delivery  made,  and  in  this  way  it  greatly  reduces  the  number  of  entries  required. 

3rd. — It  practically  eliminates  disputes  with  customers,  as  the  company  is  virtually  selling  coupon 
books  instead  of  ice  and  the  customer's  receipt  is  obtained  for  each  book  sold  at  the  time  of  its  delivery. 

4th. — It  is  a  great  time  saver  for  both  the  delivery  man  and  the  office  employes,  especially  so 
during  the  latter  part  of  the  day  when  the  drivers  are  making  their  reports,  as  a  very  little  time  is 
required  for  this  part  of  the  day's  work. 

5th. — It  practically  obviates  the  necessity  on  the  part  of  the  office  employes  for  working  over- 
time as  is  often  the  case  when  issuing  bills  weekly  or  monthly,  as  each  book  is  billed  upon  the  day 
following  its  sale. 

The  prompt  billing  and  presentation  of  the  bills  will  greatly  reduce  the  amount  of  the  "Accounts 
Receivable"  as  a  large  number  of  the  customers  will  soon  learn  to  pay  for  each  book  when  the  bill  is 

presented. 

The  books  should  be  ordered  from  a  dealer  making  a  specialty  of  this  class  of  work  and  all  books 

should  be  numbered  consecutively. 

The  coupon  books  should  be  as  carefully  guarded  as  cash,  and  some  trustworthy  person  held 
responsible  for  them.  A  record  should  be  kept  of  the  books  purchased  and  sold  and  an  inventory  taken 
each  year  in  order  to  ascertain  the  degree  of  accuracy  of  the  work  of  the  coupon  clerk. 

All  receipts  returned  for  books  sold  shall  be  filed  numerically  in  series,  to  allow  prompt  reference 
to  the  same  (Form  10). 

A  coupon  liability  account  (Form  70)  should  also  be  kept  in  pounds  and  value,  the  account  show- 
ing the  total  pounds  of  unused  coupons  contained  in  the  books  of  the  customers  as  well  as  their  value. 

Driver's  Pouches. 

Each  driver  should  be  provided  with  two  pouches  referred  to  as  "A"  and  "B"  respectively,  both 
pouches  showing  the  driver's  route  number.  The  "A"  and  "B"  pouches  are  used  on  alternate  days. 
The  duplicate  pouches  are  used  to  avoid  refilling  at  night,  in  this  way  a  pouch  being  always  ready  for 
the  driver  in  the  morning  without  inconvenience  to  the  office  force.  In  addition  to  the  driver's 
pouches,  a  supply  of  books  referred  to  as  "Special  or  Chief  Clerks  Pouch"  should  be  provided  for  the 
office  use  from  which  the  driver's  pouches  can  be  replenished  during  the  day,  and  for  any  sales  made 
direct  to  customers. 

As  a  rule,  the  supply  in  the  driver's  pouch  is  sufficient  for  his  requirements,  but  during  the 
extremely  warm  weather  he  will  need  extra  books,  and  the  use  of  these  special  pouches  wiU  permit  a 
thorough  check  of  each  day's  sales. 

Filling  the  Driver's  Pouches. 

Place  the  pouches  in  numerical  order,  according  to  route  numbers,  on  the  desk  before  you,  then 
conveniently  arrange  an  abundant  supply  of  all  series  of  both  plain  and  star  books. 

Having  found  the  page  in  the  driver's  coupon  register  (Form  95)  for  Route  1,  remove  all  the  books 
and  receipts  from  pouch  No.  1,  divide  the  receipts  into  series,  cancel  the  number  in  the  register  of  all 
the  receipts  returned,  replace  in  the  pouch  a  coupon  book  of  the  same  series  for  each  receipt  returned, 

-26- 


numrer'u'ndefits  TeZ'  ''"""'"  "'""'"  "'^^'  "'""  *"  ^"^  """"^  ^^  -^P'-^"^'  "^  -»-'"«  «-••  "ook 
Then  recount  the  number  of  books  contained  in  the  pouch,  which  total  should  agree  with  the  total 

s,  nntT  -^H  h'  ""'""  "f"  ""'^"'  "''•  "  ""'  ''-"P'^f^  'his  part  of  the  work  to  haval  driver 
supplied  w.th  the  same  number  of  books.  When  the  number  of  books  carried  by  the  driver  is  changed 
see  that  this  is  done  in  both  the  "A"  and  "B"  pouches.  cnangeo, 

Missing  Coupon  Books. 

«„H  .^"f  "^'^J^harge  «"PS  (Fo'-m  7i)  should  be  prepared  for  each  missing  book,  stating  the  series 

ing  the  clerk  s  name  to  the  charge  slip.    One  copy  is  to  remain  in  the  Coupon  Clerk's  possession  for 
reference   the  other  is  to  be  placed  in  the  pouch  from  which  the  book  is  missing.     The     harge  slip 

LZT  I       '"^n  """  '."'  P""  "'  """  '"'^='"«  ""o"  ""'"  "  -  f°"n<l  »■•  has  been  charged  to  the  driver 
who  lost  it^    After  waiting  a  reasonable  time  for  the  lost  book  or  for  the  receipt  for  the  same    the 
book  should  be  replaced  by  one  of  the  same  series,  and  the  lost  book  charged  to  the  driver 
Redaomed  Coupon  Books  and  Racord. 

All  unused  or  partly  used  coupon  books  returned  by  the  customer  are  to  be  entered  in  the 
redeemed  book  (Form  96)  showing  the  name  and  address  of  the  customer  returning  the  book  and  the 
amount  o   the  unused  coupons.    The  amount  in  pounds  is  to  be  posted  to  Form   1    also  the  credit 

^ZJt       H  '"""k  '*''  ^'h   T""""  "*'  '"'^■•«^'*'  'h"-"  ^^  '  -«'"'  -  F--  1  -"d  also  in  Form  96 
After  entries  have  been  made  the  redeemed  coupons  should  be  destroyed  with  the  coupon  returns 

Coupon  Returns. 

The  coupon  returns  of  the  previous  day,  which  were  placed  in  envelopes,  should  be  recounted  and 
If  any  errors  are  found,  the  amount  of  the  returns  shown  on  Form  59-B  should  be  corrected     The  star 

rTuZed  tT  bV^est"  "  '''''  """"''''  ^°^"°^^^  '»'  ""'^  °"  '^^  ^^  -^  «"  -«-~ 

Coupon  Inventory. 

An  inventory  of  coupon  books  should  be  taken  at  least  once  each  year,  at  which  time  all  the  books 
on  hand  should  be  carefully  counted.  A  list  should  be  made  showing'  th^  number  of  LoL  of  each 
series  on  hand,  and  the  total  pounds  of  coupons  contained  therein.  Add  to  this  total  the  total  in  pounds 
tZ.  T.  rr'''''  'r'"^  ''^  succeeding  year.  At  the  time  of  the  next  inventory,  subtar^^^^^^ 
the  gross  total  the  amount  of  the  coupon  sales  of  the  year.  The  remainder  should  be  he  conten  s  S 
pounds  o  coupon  books  then  in  stock.  In  addition  to  this,  the  coupon  receipts,  which  are  filed 
numerically  under  the  different  series,  should  be  inventoried  and  a  report  made  of  an^  missing  receipts 


-26- 


GHAPTER  SEVEN. 

SYSTEM  FOR  KEEPING  CUSTOMERS  ACCOUNTS. 

Forms  1-2-4-6-6-7. 

Customer's  Account  Cards. 

Size  of  cards,  8x5  inches,  the  color  denoting  the  method  of  serving. 
Methods  of  serving: 

Form   1 — For  coupon  customers  only.     Color  of  card — Canary. 

Form  2 — For  various  weight  customers  only.    Color  of  card — Green. 

Form  4 — For  weekly  regular  order  customers  only.     Color — Pink. 

Form  5 — For  monthly  regular  order  customers  only.     Color — White. 
A  separate  card  is  to  be  provided  for  each  customer. 

These  cards  should  be  placed  by  routes  in  trays  following  the  route  guide  (Form  6)  and  the  cards 
of  each  street  arranged  numerically  following  their  respective  street  guides  (Form  7). 

The  street  guides  should  be  arranged  alphabetically  when  streets  are  named,  i.  e.,  Euclid  Ave.  or 
Superior  Ave.,  and  numerically  when  streets  are  numbered,  i.  e.,  10th  Street  or  71st  Street. 

Names  and  Initials  of  Customers. 

The  name,  correctly  spelled,  and  the  customer's  initials  shall  be  entered  on  the  card,  the  address, 
also  the  date  the  delivery  of  ice  was  commenced,  the  rate  charged,  and  the  place  the  bill  is  to  be 
presented  for  payment,  if  not  at  the  place  of  delivery. 

When  the  clerk  is  unable  to  secure  the  correct  name  and  address  of  a  customer,  it  shall  be  the  duty 
of  the  Superintendent  to  do  so.  The  use  of  the  city  and  telephone  directories  is  advised  for  the  veri- 
fication of  customer's  initials  and  the  spelling  of  names,  or  the  correct  address. 

Change  in  Metliod  of  Serving  Ice. 

When  a  customer  changes  from  one  method  of  taking  ice  to  another,  the  account  is  to  be  closed 
by  transferring  the  balance  due  to  the  new  card,  noting  the  transfer  of  the  account  on  both  cards. 

Class  of  Business. 

Each  card  (excepting  those  of  the  domestic  trade)  shall  be  marked  stating  the  business  the 
customer  is  engaged  in,  such  as  "Grocer"  "Florist,"  "Butcher,"  etc.  Saloons  are  to  be  designated  by 
marking  the  cards  with  a  star. 

Contracts  for  Ice. 

When  a  customer  has  a  contract  for  ice,  the  fact  should  be  stated  on  the  account  card,  showing  the 
date  of  the  expiration  of  such  contract  and  the  rate  to  be  charged. 

Consolidating  or  Splitting  Routes. 

When  consolidating  or  splitting  routes,  the  routes  to  be  changed  should  be  written  and  proven, 
and  all  the  cards  placed  together  following  the  new  route  guide. 

Serving  Janitors. 

Cards  of  janitors  receiving  free  ice  shall  be  marked  "Free  Ice,"  but  shall  be  charged  half  rate, 
listed  monthly  and  the  total  amount  charged  to  "General  Expense." 

Customers  Stopped  for  Non-Payment. 

The  clerk  will  write  on  such  customer's  record  card  on  the  line  following  the  last  charge  or 
credit — "Stopped  for  non-payment,"  entering  the  date  and  by  whose  order  the  service  was  discontinued. 
When  recommencing,  give  the  date  and  by  whose  order.  All  the  above  is  to  be  written  on  the  card  in 
"Red  Ink."  A  similar  note  is  to  be  written  in  the  driver's  Order  Book  (Form  55)  so  as  to  notify  the 
driver  to  either  discontinue  or  recommence  such  customer,  as  the  case  may  be. 

Removals. 

When  a  customer  moves  from  one  address  to  another,  the  account  should  be  continued  on  the  card 
in  use  and  the  card  transferred  to  the  new  location.  In  such  cases  the  new  address  should  be  entered 
on  the  card  and  a  red  line  drawn  through  the  former  address.  The  date  of  removal  should  also  be 
shown. 

All  removals  should  be  entered  in  the  Removal  Book  (Form  77)  both  the  old  and  new  addresses 
being  shown. 

-27- 


I 


(For^T5)t  t  Lrro/t  ::::jre*;  ^^'^-^ '"-'-'  --  -'"""'  ">™-*'  -  o^"-  book 

Immediate  notice  should  also  be  given  to  the  Collection  Department  of  the  customer',  removal 

paid.'::rn  Tzt.iT:^T.:::zi:z:zr '"  ^^^-^^  ''^-^"-^ '« ^-  -•  ^  --  -- 

Transferring  Balances. 

carried  forward  on  both  sides  of  the  cafd.  *  """"'  '""    """"'"«  ""=  """'""' 

Closed  Accounts. 

Lost  Accounts. 

the  ntL"rar'wren  fhev",t  uT ^'r'l'  ""*  ""  "^^P'  =""»"»  '"e  current  accounts  until  the  end  of 
da  e  thel  we";  charged  off  a„1^,ho  M  ?h  T  '.1"  '"""  ^'""""'  """  ^''""P*"  "1'°^'  Account,"  and 
nied  XharetLallvaLrrtin;  ,  k'  "'"^  ««P=«-ately  for  reference.    These  cards  should  be 

Auditing  Accounts. 

DebiU  and  Credits. 

^^tTL'^'TT""^"  "'"''"f*  '""''  '^""  ^'  "^^"'"^^  ^^«^  *he  following  sources  only: 
lo  Form   1— Coupon   customers— from   Form  68 

To  Form  2— Various  weight  customers— from  Forms  49-53-62. 

To  Form   tiM  ""♦M^  ''^"^i^'  ^'^''  customers-from  Form  55  and  57. 
AX7K      ^o'^"i/>— Monthly  regular  order  customers— from  Form  55  and  57 

baian^!"  a-t'dL^  t:^^::  rz:;-^:^^^:^:'  —"  -'  «^^  ^-- '» - — 

Posting  Credite. 

Credits  are  to  be  posted  in  "Red  Ink,"  showing  the  date  of  payment. 

Credits  can  be  obtained  from  the  following  sources  only 

OfTice  collection  sheet  .  .  p         ^/ 

Collector's  collection  sheets.  .    V^^"^  l\' 

Redeemed  Book  .  IP^"^  ^^- 

"^"^"rf  "T,  ";  -"r,''' *'''^''="'"*  '^haUbe  shown  on  the  custol^r-f card's'I/forw"-' 

^jt:^.  rrcoirbeZiii^e:  ':^-^^  i  r^:::-r'^T^  ^^-^^ 

"^rXrnlhl^^ret'st-dl^^^^^^ 

until  it  has  been  entered  on  the  customer  s  record  cl'         '  """''  '■"""  '"^  ""■"  P°'»<'<'-  ""'  »»' 

-28- 


Each  clerk  will  be  furnished  by  the  Chief  Clerk  with  a  number  to  be  used  (mstead  of  a  check 
mark).    This  is  for  the  purpose  of  placing  the  responsibility  for  clerical  errors. 

The  clerk  shall  remove  only  one  card  at  a  time  to  work  on,  replacing  the  same  before  another 
is  removed.     For  no  cause  whatever  should  a  card  be  permitted  to  leave  the  office. 

New  Bills. 

Exercise  great  care  to  issue  bills  of  neat  and  business-like  appearance.  Chief  Clerks  can  by  glanc- 
ing at  several  bills  daily,  and  by  calling  the  attention  of  clerks  to  any  existing  carelessness,  greatly 
improve  the  general  appearance  of  the  bills  issued. 

"Star"  Bills. 

Bills  of  all  "star"  customers  shall  be  handed  to  the  Superintendent  for  distribution  to  the  Fore- 
men; all  others,  given  daily  to  the  person  in  charge  of  the  Collection  Department. 

Coupon  Bills.  i       «• 

Bills  for  coupon  books  shall  be  issued  on  the  day  following  the  sale  of  the  same.     (See  explanation 

of  Form  16.) 

Weekly  Bills.  .  •     ,  ^       r,  ^       /o  ^ 

Shall  be  prepared  on  Saturday  of  each  week  for  all  ice  delivered  up  to  and  including  Friday.  (See 

explanation  of  Forms  17  and  18.) 

IMonthiy  Bills.  ,  *     xu     kh 

Bills  of  monthly  customers  should  be  headed  during  the   month   in  order  to   complete  the   bills 

promptly  on  or  after  the  first.    File  such  bills  with  the  customer's  account  cards  until  the  first  of  the 
month.     (See  explanation  of  Form  18.) 

Wail  Bills.  ,,  ..„    ^  „ 

All  "Mail"  bills  shall  be  mailed  from  the  Collection  Department.  The  word  "Mail    shall  appear  on 
all  such  bills,  also  the  business  address,  if  not  to  be  mailed  to  the  address  at  which  ice  is  delivered. 
All  bills  to  be  collected  at  an  address  other  than  the  residence  shall  be  so  marked. 

Balances  of  Previous  Years. 

Customers  still  owing  a  balance  of  some  previous  year  shall  have  such  amount  shown  on  the  DUi 

as  1908  balance,  or  whatever  year  it  may  be. 

Bill  for  Special  Delivery.  ♦•  u  * 

When  a  "Special  Delivery"  is  made  to  any  person  not  a  regular  or  coupon  customer  the  ticket 
signed  by  the  customer  (Form  49)  shall  be  pinned  to  the  bill  and  such  ice  billed  upon  the  day  following 
the  delivery.  The  customer  should,  in  such  cases,  be  informed  that  future  deliveries  will  be  made  by 
the  coupon  system  only. 

Overpaid  Accounts. 

An  itemized  bill  should  be  issued  immediately  when  a  credit  is  received,  the  posting  of  which 
causes  an  account  to  be  overpaid,  and  should  show  all  the  charges  and  credits  for  the  year.  All  the 
debits  and  credits  should,  however,  be  verified  before  referring  the  matter  to  the  customer. 

Errors. 

Neither  permit  one  clerk  to  correct  the  errors  of  another,  nor  do  so  yourself.     Insist  upon  the 

clerks  making  their  own  corrections. 

Bills  Left  With  the  Customer. 

The  collector  may,  when  requested  to  do  so,  leave  the  bill  with  the  customer.  He  shall,  however, 
make  notation  of  the  left  bill  in  the  Order  Book  (Form  55).  In  this  event  another  bill  will  be  pre- 
pared by  the  clerk  marked  "Duplicate"  and  given  to  the  collector. 

Partial  Payments. 

Bills  shall  be  issued  against  all  customers  who  have  made  partial  payments  of  their  accounts,  all 
such  bills  to  be  marked  P.  P.  (meaning  partial  payment).  A  rubber  stamp  should  be  provided  for  this 
purpose.  Clerks  when  posting  credits  should  place  a  check  mark  on  the  collection  sheets  (Form  74) 
opposite  the  name  of  each  customer  who  has  made  a  partial  payment  of  the  account.  The  clerk  will 
obtain  in  this  way  a  list  of  the  bills  to  be  prepared  for  this  reason. 

-29- 


CHAPTER  EIGHT. 


FORMS  AND  THEIR  USES. 

the  selling  of  it  for  cash  aUhe  plaUo"m  "  "'  """""'^ '°  ="'  '"«'^*'^  <>'  '^^de,  including 

A  company  that  does  not  serve  the  so-called  "regular  order"  or  ofHce  trade  will  not  require  Forms 


FORM  1. 


4-5-18. 


A  company  that  does  not  operate  an  ice  mach 


ine  can  eliminate  Form  43. 


A  company  that  does  not  harvest  natural  ic?  can  eliminate  Forms  44  and  45 


require   Forms   32-33-34- 


A  company  operating  a  small  number  of  wagons  mav  nn«,fnnn«  th 
until  the  advisability  of  using  them  arises,  i.  e:ZL7l3Tsniti: 


These  Ready  Made  Accounting  Forms  will  be  supplied 
moderate,  than  if  ordered  from  your  local  printer. 


use  of  several  of  the  forms 
58-64-73-75-77-89-96. 
in  any  quantity  desired  and  at  prices  more 


Form  No. 


6 
7 
10 
11 
31 
37 
38 
39 
42 
43 
53 
55 
56 


Per 
100 

.60 

.60 


FORM  NAME. 

"Coupon"   Customer's   Account   Card..       $ 
"Various  Weight"  Customer's  Acct.  Card. 
"Regular     Order"     Customer's     Account 

Card  (weekly)    «« 

' '  Regular     Order ' '     Customer 's     Account 

Card   (monthly)    g^ 

Route  Guide  per  dozen,'  Vsc.  1.25 

Street   Guide    

Guide  Card  for     Coupon  Receipts  

Credit    Record    Card    ' ' 

Telephone    Card    

Collector's    Weekly   Report    .[.[  40 

Foreman's   AVeekly   Statement    ...........   1.25 

Explanation  of  Discount  \q 

Daily    Report 1  25 

Engineer's  Daily  Report    j  qO 

Driver's  Report  Card    ..'  1*95 

Driver's  Order  Book,  Per  dozen,  $1.00. 
Statement  of  Sales,  Earnings  and 

Expenses    ,  „_ 


1.00 
.60 
.50 
.50 


Per 
1.000 

$4.00 

4.50 

6.50 

6.00 

8.50 

5.00 

3.00 

3.50 

2.50 

10.00 

2.50 

8.50 

7.00 

9.00 


Per 
100 


Form  No,  FORM  NAME. 

57     Foreman 's   Proof-sheet    , .  $  .50 

Delinquent    Account    Record ,50 

Route  Book,  etc.,  etc.,  per  dozen,  40c. 

Statement  of  Sales  and  Shrinkage 1.25 

Scale  Book,  $1.50  each. 

Ouput  Book,  $4,50  each. 

Record  of  Driver's  Sales  and 
Shrinkage,  $2.50  each. 

Time  Book,  $1,50  each. 
Coupon  Sales  Book,  $1.25  each. 
Summary  Book,  40c  each. 

Collection    Sheets    

Receipt  for  Coupon  Book  Receipt 25 

Removal   Book    

Complaint  Memorandum 
Superintendent's  Comparative  Report 
Record  of  Coupon  Books  Tssue<i 

Record  of  Coupons  Received 

Star    Customer 's    Record    [[       j  qo 

Driver's  Pouches,  50c  each;  $5.00  per  dozen.  ' 


58 
59 
60 
61 
62 
65 

66 
68 
70 
74 
76 
77 
85 
89 
95 
98 
107 


Per 
1.000 

$2.75 

3.00 


.75 
.50 
1.25 
.50 
.50 


5.00 
1.25 
5.00 


3.50 


7.50 


includ^d^rtt^rv'tniso^riceff"  a  'T'  "'  '"""'  '"*'  ^"'  "^  "-''«'^-  P™-  "^  ^0™ 
application.     The  "rices'  nZ^rZ  '^L'^'l^^'^J^"^  '^'  "■-«  O-'^^  -i"  »«  furnished 
notice. 


s  not 


pr.ces  quoted  do  not  include  carrier  charges  and  l:  ..^;;:,  Z  Z„TeZZZ 

Address  all  communications  to 

J.  M.  BLUIM,  Cleveland,  Ohio. 


N«* 


m^ 


COMMCNCEO 


■■¥■ 


COLLECT  *T  / 


STOPPED 


CARD  NO 


REMARKS 


CLASS 


•  90J'                                                                                                                                                                          '90 

OAtC' 

COUPON 

WCICHT 

RATE 

oceiT        I 

CRCOIT          1 

OATC 

•ALANCC       { 

D^kTC 

COUPON 

WEIGHT 

R»-TE 

ocaiT       1 

cncoiT 

DATC 

■ALANCC 

/  0   0 

A    IS" 

J?  ,Cfl 

Si'^o 

ill. 

iLooQ 

Xo  o 

0 

Son 

7  CO 

^/??r 

2.^0- 

Q 

^  on 

Jli-^O 

t^ 

r 

1 

-r^ 

1 

0  oo 

¥ 

( 

9    0  0 

4< 

2.  I>  a^ 

S.  ^j^ 

r-"— 

/ 

d  ao 

-r- 

LO.S 

1/ 

^1 

Son 

-rr- 

Uf 

t 

1 

. 

■ 

. 

iT 

Form  1. 
Coupon  Customers  Account  Card. 

This  form  is  used  for  the  purpose  of  keeping  the  coupon  customers  accounts.  Charges  are  to  be 
made  from  the  Coupon  Sales  Book  only  (Form  68).  Each  book  is  to  be  charged  and  billed  the  day 
following  its  sale,  entry  on  the  card  showing  the  date  of  sale,  number  and  series  of  book  and  amount 
charged  for  the  book.  After  the  charge  is  made,  the  total  balance  due  shall  be  entered  in  the  balance 
column  on  the  same  line  as  the  charge  for  the  last  book.     Credits  are  obtained  from  Forms  74-96. 


-30- 


-31- 


FORM  t. 


PORM  4. 


^^      -tr2.<r- 

RCMAMKI 

/  / 

"yf**,              {///           >                                              1 

•".  J-J^t^uCu 

' 

(/  //,J^.     WU^H. 

Mv<^ 

^-T  7 

'17 

-\7     t 

J^O  ff                            cano  NO. 

i-^ 

•«▼«                 art! 

— r 1 — 

•MT                 naTc 1 

B<»IT 

DacotT 

D«T«              • 

4 

^           /^ 

0  (o  0     IX 

LX€1 

ixiL 

6 

6 

u 

L^U. 

7 

8 

9 

10 

11 

12" 

18 

14 

lo                                                 1 

IG 

17 

'8              3  A^.JL. 

■ 

^1                   ^^   ^ 

20               /£^fl- 

21              aSjLJL 

22             ±J^j^^ 

i 

23             ^X   «^^     . 

24             ^jlo^Z 

~ "" 

25 

26 

i 

27 

28 

I i 

. 

29 

30 

fT 

1 1 

31 

A             /7 

eokiuFMrp       1 

* 

CHANGE 

STOP 

EXTRA  ICC 

-"/7  7/'—/    J     : 

DATE 

IM. 

PRICE 

DATE 

IB*.       PdlCt 

DATE     WK.        JAM. 

n». 

MAMM 

APHIl 

tlAY 

JUNE 

JULY 

AUO. 

•Err. 

OCT. 

MOV. 

DEC. 

y  /{oka^^^^m^ — 

7/ 

H, 

U-R   ' 

^k 

'^LoS^- 

t  - 

eoiuc 

'L\  Mff.  (%//^^.^^.^i^Lr-l^J .- 

■M- 

yi. 

JCfl-  - 

if-: 

2nd 

T»T                              —^ 

^  f 

^', 

i. 

.<l 

3rd 

/                    CAKO  MO. 

lyfy^ 

1 

T^ 

4th 

JfO^ 

1    1 

APRIL. 

1 

-^\ 

F= 

5th 

JULY 

= 

1 

= 

OCTOBER 

==- 

= 

pATi 

DEBIT 

CRfcOIT     FOL. 

BAL. 

Date 

DEBIT 

CREDIT     FOL. 

1 

BAL. 

Date      DEBIT      CREDIT 

3        ZfL 

FOL. 

BAL. 

Date 

DEBIT       CREDIT 

FOL 

BAL. 



10 

16    . 

M 

i 
1 

/  t 



1 

X'f 

^1 

•ft     1  J.O  y3^ 

1 

4  « 

NOVEMBER 

FEBRUARY 

MAV 

1 

J_ 

H    1 

^ 

^L 

I 

i4- 

,4 

/ 

J 

si 

2-/ 

if: 

^s 

1 

c  r  DT  p  ui  D  r  D 

u 

.               1         1 
DECEMBER 



I — 

MARCH 

1 

1 

JUNE 

1 

V 

n 

1 

li. 



// 

n  1 

Li 

fU 

I 

U 

/ 





Form  2. 

Various  Weight  Customers  Account  Card. 

This  form  is  used  for  the  purpose  of  keeping  the  various  weight  customers  accounts.  Charges  to 
nnn''  T't  T.  T""^  ^"'''^  ^^'""^  49-53-62.  The  weight  of  ice  sold  to  a  customer  is  to  be  entered 
opposite  the  date  under  the  heading  showing  the  month  of  delivery.  Bills  of  these  accounts  are  to  be 
issued  either  weekly  or  monthly,  as  is  considered  advisable.  The  amount  of  ice  delivered  shall  be 
totaled  each  week  or  month  as  shown  by  the  card  and  entry  made  in  spaces  provided,  showing  date  of 
ending  of  week  or  month,  weight  of  ice  delivered,  the  amount  charged  for  it  and  the  total  balance  to 
date.     Credits  are  obtained  from  Form  74  only. 


Form  4. 
Regular  Order  Customers  Account  Card  (Weekly). 

This  card  is  used  for  the  keeping  of  the  accounts  of  the  weekly  regular  order  customers,  i  e.,  those 
desiring  ice  in  small  quantities  such  as  10,  15  or  20  pounds  daily.  Cards  are  ruled  on  both  sides  show- 
ing all  the  months  of  the  year  and  a  space  is  provided  for  each  week.  Accounts  are  opened  on  these 
cards  when  the  commencing  of  a  customer  is  reported  in  the  driver's  Order  Book  (Form  55)  or  on 
the  Foreman's  Proof-sheet  (Form  57).  When  commencing  a  customer  the  driver  should  report  the 
amount  of  ice  ordered  and  the  number  of  deliveries  desired  per  week  by  the  customer.  In  example  of 
this  form,  the  customer  ordered  20  pounds  daily  (except  Sundays)  and  is  entered  on  the  card  as  6-20, 
price  shown  as  48c  per  week.  Such  customers  are  then  charged  with  the  amount  ordered  until  a 
change  of  order  is  reported.  Charges  on  these  cards  are  computed  and  entered  each  week.  The  only 
information  necessary  for  the  driver  to  furnish  is  the  commencing,  stopping,  a  change  in  the  amount 
taken  by  such  customers  or  any  extra  or  less  ice  delivered.    Credits  are  posted  from  Form  74  only. 


-32- 


-88- 


FORM  6. 


FORM  6. 


NAME 


ADDL 

0 

<^ 

f 

c. 

k. 

^ 

r 

CARD  No 

1                                            /^'^^ 

OATC 

T 

ciri 

tA   K 

:c 

■  — 

■  — 

UTE 

COMMCncC 

PMMIS     PINCI 

lATE 

CHAMOCI 

poum 

PRtCi 

-    tTOP 

OATt                  ecsiT 

CWOIT             OATC              BALANCC 

/^ 

/ 

7-  J/           /    ^  -J 



^/ 

/16 

Vf 

tlu 

X  -  ^/            I   iL    / 

°  1 

r-      ^     n      9  1 

i. 

^^ 

^; 

/ 

-H- 

i-  ^1                 iL  9 

^ — i£ iti. 

,        ^a 





■ 





■ 

^ 

II 

1 

Route  IAo.JLL 


Written     Pro«e« 

No 
Questions 

Date 
Answered 

Foreman 

Clerk 

Date 

Written      Proven 

No 
Questions 

Date 

Answered 

Foreman 

Clerk 

M. 

Ll,r 

4 

Un 

If/z^Ul 

Xe. 

y^ 

"( 

f 

• 

Form  5. 
Regular  Order  Customers  Account  Card  (Monthly). 


Form  6. 
Route  Guide. 


AU 


This  form  is  used  for  the  purpose  of  separating  the  account  cards  of  one  route  from  another 
the  cards  of  each  route  follow  their  respective  route  guide. 

An  entry  should  be  made  on  this  form  each  time  the  route  is  written  (Form  59)  showing  the  date 
it  was  written,  the  date  proven  and  the  number  of  questions  made  when  proving  the  route  (Form  57). 
The  name  of  the  Foreman  who  wrote  the  route  and  the  initials  of  the  clerk  who  proved  it  should  be 
shown.  The  date  of  the  return  of  the  proof  sheet  by  the  Foreman  should  also  be  noted  in  the  space 
provided  for  the  purpose. 


-34- 


-35- 


PORM  7. 


FORM  10. 


EUCLID   AVE 


A  601-700 


» i 

I" 
i  i! 

)M 
"f 


Form  10. 


Form  7. 


Street  Quide. 


st.eeru';oX"hiirrroj;:!sCater '"' ''"  ""^""-"•' '-''"""  -^'^- 


One  card  is  used  for  each 


Guide  Card  for  Coupon  Receipts. 

This  form  is  to  be  used  to  assist  in  easily  locating  receipts.  One  card  is  to  separate  each  one 
hundred  receipts,  each  card  marked,  showing  series  and  numbers  of  the  receipts  following  it. 

First  card  is  to  be  marked  "Series  'A' — 1  to  100,"  and  is  to  be  followed  by  all  coupon  receipts 
marked  "Series  A,"  between  the  numbers  indicated  on  the  guide  card. 

Use  separate  filing  boxes  for  each  "Series"  of  the  coupon  books  in  use. 


86> 


-•7- 


FORM  11. 


FORM  12. 


TBfi  CITY   ICB   DELIVERY    CO. 

eott  NEW  BNOLAND  BVn^DXNO 
CLEVELAND,  O. 


vem(nd,  O.. 


I/zzl i9o£. 


.?••///>  ^   V   hi^^^jt.^ 


.Dr. 


.Street 


± 


R«T.  Coupon  Sbr — i=:LZ. —   No.  /  s./    /  7  7 

' •        %yT    /OOP Laa. 


80U>  FOR  S. 


Coupons  Usbu. 


Ly  0  O 


Coupons   Rbpbbmbp  ^Q  Ji- 
APPROVBDt 


^^ 


CaiBV   CI.BKS. 


Fob. 


.4^ 


/O  0 Lbs.   Coupons  Rkturnbd.  •_ 


L 


sx. 


Received  Payment  in  ptTLt.  for  above  account 


Form  11. 
Credit  Record  Card. 

Kept  ■  f ;;z:?,::,ti?L''::  :J:r;°s"„i'o;L^  rra"si"  tr  -i  '-^  ^o"-'--'-  ^^^  -^^  - 

on  Whose  account  the  company  suffered  a  losH^d  for  eachTe  eXrt'  TT  T.  ""  "'"*'  <="'»''■"«'• 
name,  the  address  at  which  the  ice  was  delivered  and  an  ,,,h.»  !..   "  """""  <"'«'"»  ""'y-     The 

s.o.d  he  entered  on  the  card,  aiso  the  amount  re  the^  el;t;rdr ^ rl^rirrnr^o^ 

or  noirm::;ro'?;re;t''::rnt/ire ::::;?;::  :zir7,r  ^'-""--^  -  ~ 
:?r  e^o;:c":r  m-ad^  -'■  ^'-  -  -'« '^ = ^^^  ---''^erm"rd^v:L-a= 

examr^^oriL^^rtiu^ror  raifrh  ru:[or:s''^t'"hf "  "'^^"'  -"  "-^ '-"'  ^--'o  «•« 

entitled  to  credit  if  there  is  no  card  amonrthe  recorr  *    "'""""'  "'^'  ""  <="*""n«'s  are 


Form  12. 

Receipt  for  Cash  Refunded. 

This  form  is  to  be  used  for  the  purpose  of  securing  a  signed  receipt  from  a  customer  to  whom 
cash  has  been  refunded  for  unused  coupons. 

The  name  and  address  of  the  customer,  the  number  and  series  of  the  book  returned,  the  amount  of 
coupons  used,  the  amount  unused,  and  the  amount  of  money  refunded  should  be  entered  on  the 
receipt. 

The  name  and  address  of  the  customer  should  be  entered  on  Form  74  and  the  amount  deducted 
from  the  collections  of  the  day.  Entry  is  to  be  made  in  red  ink  and  the  amount  charged  to  the 
customer's  account. 

An  entry  should  also  be  made  in  the  Redeemed  Book  (Form  96)  and  the  customer  credited  with 
the  amount  of  the  returned  coupons. 


-38- 


-39- 


FORM  16. 


FORM  17. 


•"-j-zr- 


ZA^i^oi. 


Now 


BouoexoFTHE  CITY  ICE  DELIVERY  CO. 

Pure  Crystat.  Ice 


VOKIO 


DATS 


^ 


a.^ 


COfWOHNO. 


/'^7^^^ 


2: 


^^■laaT 


^c^J-C  i2 


Datk. 


-too. 


Rbcbtvsd  Paymbnt,      THK  CITY 


ICE  DELIVERY  CO. 


PBB. 


Sta 


Clgvcx^nd.  O.. 


^ 


.190i 


^yl^^tn^^l/^— 


BOUaHT  OF 


PamcfPAi.  Omc* 
Ti3  WiLUAkiaoM  Bloo. 


THE  CITY  ICE  DELIVERY  CO. 


MAMtTVACTOMM*   AWO   DIltTRIDUTKRS  Or 

Pure  Crystal  Ice 


Bku.  anb 
Cwauoca  Puonb* 


Folio 


J^olo 


LBS.  Ice  Commencing. 


_Ending_ 


iIjjL-q^M^ 


s 


jfki- 


Paid. 


.leo THE  CITY  ICE  DELIVERY  CO. 

PBB 


Form  16. 
Coupon  Customers  Billhead. 

prepaTe'o'rthel';  ZZtllT'.rTZ  '^o^'S^J^'r  Tl  nT "  "'^'^  ^^'^    «'>^"  '^ 
of  the  customer,  date  of  billing  and  datP  of=»?.  k         T    '      '^  '*'*"  '""^  ""«  "^m*  and  address 

the  book  represents,  and  th    alunt  cha'^d  fo  'the"H",H  '""^°'  '"^  ''°'"'' '""  ''"'"^'^  °'  P°""d 
amount  due.     Shall  also  show  the  p.ace'o?    o  1  ction  "  'not  at  Th77  """''T''  "  '"''  '"^  '"«  *°"^ 
Each  bill  should  be  prepared  immediate  v  a   ^r.h;  L        a"he  place  where  the  ice  is  delivered, 
account  card.  immediately  after  the  charge  has  been   entered  on  the  customer's 


i 


Form  17. 

Various  Weight  Customers  Billhead. 

This  form  is  to  be  used  for  the  purpose  of  preparing  bills  for  the  various  weight  customers.  Bills 
are  to  be  made  out  either  weekly  or  monthly  as  may  be  required.  Weekly  bills  shall  be  prepared  on 
Saturday  and  show  the  name  and  address  of  the  customer,  the  date  the  bill  was  issued,  amount  of  ice 
delivered  up  to  and  including  Friday  of  that  week,  the  amount  of  the  charge  for  the  same,  the  previous 
balance,  if  any,  and  the  total  amount  due.  Weights  may  be  entered  on  the  reverse  side  of  the  bill  when 
necessary.  Monthly  bills  should  be  issued  on  the  first  day  of  the  month  and  should  be  prepared  in  the 
same  manner  as  the  weekly  bills,  showing  the  ice  delivered  for  the  entire  month  and  the  amount  due 
for  the  same.  These  bills  should  be  headed  during  the  month  and  placed  with  the  account  cards  in 
order  that  the  work  may  be  completed  promptly  on  or  soon  after  the  first  of  the  month. 

Bills  shall  also  show  the  place  of  collection,  if  not  at  the  place  where  the  ice  is  delivered. 


-40- 


-41- 


FORM  31. 


w 


f 


FORM  18. 


NO ^/L    V 


toa  Nkw  Enolamo  Builoimo 


BOUGHT  OF  THE  CITY  ICE  DELIVER^  CO. 

MANurACTuncns  and  oisTmauTcns  or 

Pure  Crystal.  Ice 


■CLI.  AND 

CuYAHOOA  Phones 


ROUTE  No. 


3 


.t90 THE  CITY  ICE  DELIVERY  CO. 


Form  18. 

Regular  Order  Customers  Billhead. 

This  form  is  to  be  used  for  the  purpose  of  DreDarini?  a   hiii   ic^r>  r.«„  i 
are  to  be  made  out  either  weekly  or  Lnlhly  as  miy  b    re^ir  d/  WeeCLriirbl'''"""     f  "^ 
Saturday  of  each  week  and  monthly  bills  on  the  fir,)  nf  iTJ  weekly  bills  shall  be  prepared  on 

address  of  the  customer,  date  the  bill  wL  issued  he  m,mber^f"de^'  '  '''*!.'  ''"'"  ''''  "'""  «"'' 
amount  of  ice  delivered,  the  rate  per  week,  amtin  ofThe  hirg  rxl"  oriel'"?-^  ''"  ""'•-  '"* 
balance  if  any,  and  the  total  amount  due.    If  a  change  is  maririn  f L  .  '  *"*'■  P''*"''"^ 

should  show  both  the  present  and  previous  order  the  date  of  llnlTr."'  "'  '"'^"'""''  '"«  '"" 
order,  also  the  total  amount  due.  ^'  ""''  ""■  ^""°""'  <)"«  '<"•  «ach 

The  bill  should  also  show  the  place  of  collection  if  not  at  the  place  where  the  ice  is  delivered. 


-      .  .       .  «  NAME    AND    ADDRESS.  iOmwtR  ««c  l     clcrk 

/-^2  -^  / ^ — H -! 


-42- 


Form  31. 
Telephone  Card. 

This  card  is  used  for  the  purpose  of  entering  thereon  all  orders  for  ice  received  by  telephone,  or 
otherwise. 

One  card  is  used  for  each  driver  and  special  delivery  man. 

The  cards  are  to  be  conveniently  placed  near  the  telephone  and  a  separate  hook  provided  for  each 
card. 

The  clerk  should  check  the  orders  as  soon  as  they  have  been  given  to  the  driver.  Before  com- 
pletion of  the  order  book  work,  the  clerk  should  note  in  each  driver's  order  book  the  address  of  the 
customers  to  whom  a  special  delivery  was  made. 

-43- 


I!i 


I  i 


FORM  as. 
Flve-c6nt  (cash)  tickets. 


JJIfe  COLONIAL  ICE  COMPAMr|C\J 

CI.EVELASD,  O. 

MOD  FOR  Se  WORTH  OF  ICE  I  CO 

VAIID  OKLY  ON  DATE  STAMPED  ON  '^ 
0'*«a  SIDF 


FORM  aa. 
W-lb.  (cash    tickets. 

THE  COLONIAL  ICE  COMPANY  I 


CLEVELAXn.  O. 


^000  fO«  50  '•8S.  OF  ICE. 


VALID  ONLY  ON  DATE  STAMPED  ON 
ON  OTHER  SIDE. 


FORM  a4. 

100-lb.  (cash)  tickets. 


THE  COLONIAL  ICE  COMPANY 

GOOD  FOR    too  IBS.  OF  ICE 


FORM  84^ 

*00-lb.  (cash)  tickets. 


VALID  ONLY  ON  DATE  STAMPED  ON 
OTHER  SIDE 


CO 


THE  COLONIAL  ICE  COMPANY 


aOOD  FOR  goo  LBS.  OF  ICC 


VAUO  ONLY  ON  DATE  STAMPED  ON 


00 
CsJ 


No.  34%  (Yellow)  for  200.1bs     ""'"'^"-^^  (^hile)    for    50-lbs.;    No.    34    (Red)    for    100°lbs  • 

p.atfo?r:i;i:tri^rL^vzv;ni^^^^^    v:  --'"  •"■"  -"• "« '^•"'"  -p  •-^  '^e 

Each  ticket  should  be  stamped  on  the  reverse  .deshowfn.th/?  ""Z""  ^'""""^  '"'  '"«'  P-Pose 
only  on  that  day.  Tickets  received  at  the  platform  ^,7  hf  '",!  "f!  °^  '"'«=  «""  ">e  tickets  are  valid 
Chief  aerk  who  will  count  them.  reporUng  shortrJ  ff  anv  ,  f^  "T  "'"'"^  '""'  '•«'"™«d  «»  «•« 
For  all  sales  in  excess  of  200-  bs.  the  wain  oMh'.  i  I'  ""  Superintendent  for  investigation 
the  weights  entered  upon  Form  61.  f  ice  is  sold  for  ^"J  T"" !'  '°  "'  ^""^"^  *"""  ">  ""d  out  and 
we,ght  of  the  ice  and  the  amount  of  cih  received  '         "  "  '°  '*  "''"'  "^  ^°"°  3^.  'lowing  Z 

1,000  or  2,000  tickets.       .  ^  reasonable  price  conveniently  arranged  in  rolls  containing 


-44- 


Form  88. 


Numbered  Slips  for  Cash  Register. 


The  cash  register  is  used  to  provide  a  convenient 
method  of  recording  the  cash  received  from  all 
sources.  The  total  shown  by  the  cash  register  sheet 
should  be  the  total  of  all  the  money  received  at  the 
station. 

At  the  close  of  business  a  summary  of  the  day's 
receipts  appearing  on  the  duplicate  slip  should  be 
prepared  showing  the  sales  by  tickets,  etc.,  as 
explained  in  the  "Sales  at  Station"  of  Form  62  and 
as  shown  by  the  example.  Exercise  great  care  to 
have  the  charges  on  the  duplicate  sheet  perfectly 
legible. 


FORM  IB. 

7 I'll  ■{}>'€uoL>  2. 00 


Art 


2,  o  »  • 


X^t 


goo 


/.•• 


i 


7-z 


'/' 


'I' 


e  o 


yx- 


/••r' 


V. 


7J' 


/ffj  ~  /i^i 

7  jtLtAu/<r  J 


4  x< 


•  0 


/•r 


^^  <5ui-C^   ^2r>»-?C 


•G^t-*t*«-d^      /Cx'j0 


-46- 


FORM  37. 


FORM  se. 


CASH  IVTl^TVTORAXnTTlVi 

STATION  r.0..^ j,^^^ ^>^/  tco/ 

Received  of  The  City  Ice  Delivery  Co. 


Form  36. 
Cash  Memorandum. 

fare    and  other  incidental  expense  items.     Is  also  used  as  a '«-  advertising  expense,  car- 

on  the  payroll,  when  it  is  advisable  to  make  them  temporary  receipt  for  any  advances  made 


STATION 

COLLECTOR'S  WEEKLY  REPORT 

The  City  Ice  Delivery  Co. 

DAY 

190^ 
Date 

ST  A. 

TIME 

FOLIO 

No.  of  Coll. 

AMOUNT 

DISCOUNT 

CAR  FARE 

MONDAY 

s 

d 

^ 

/ 

JJJ 
314- 

-^f 

/^^ 

iL 

/o 

TUESDAY 

.....  f    t  — 

/ 

WEDNESDAY 

THURSDAY 



FRIDAY 

SATURDAY 

1 

WEEKLY  TOTALS 

1 

Form  37. 
Collector's  Weekly  Report. 

This  form  is  used  by  the  collector  on  which  to  furnish  a  daily  report  of  the  work  performed  by 
him.  It  shall  be  filled  out  daily  by  each  collector  and  handed  to  the  Creditman  each  night.  All  amounts 
entered  shall  be  footed  up  at  the  end  of  the  week,  showing  the  totals  for  the  week.  The  number  of 
collections  made,  the  amount  collected,  the  total  of  the  discounts  allowed  and  the  folio  of  the  sheet  on 
which  his  collections  appear  should  be  entered. 

This  form  furnishes  part  of  the  information  necessary  for  the  comparative  report  of  the  Credit 
Department  (Form  75). 


-46. 


-47- 


i 


9 
9 


I     * 


CO 

e 

C8 

E 

o 

£ 


B  B 
2:5 
o  - 

a> 

O 

*•      Oh 

ft  ^ 


a> 


« 


O) 


— *  t 

3  3 

^  O 

o  a> 

o  '^ 

®  en 

i?  > 


3         ^ 


c 
o 

V 
0) 


0) 

o 


•♦J 

-2  d 
a. 2 

60   g 

o  a 
ft  — 

S  « 

x:  (^ 
-**  o 

«J  g 

^^ 

x:  v 
■*^  ft 
««   3 

O  CQ 

73    O 

3  Si 

<o   '*' 

-^  T3 
^  O) 
cS   73 

"3     C8 

®  x: 

^     O)  . 
O  XJ 

3 
13   33 

-^  '^ 

CO     t> 


S  .5  ® 


3  >.42  S 

O  :3    O  fe 
C3  '3    S  ^^ 

O  O 

ft    3   33  O 

^   •"   <J  ffl 

S|      ^  § 

®  S  3  .5 

.3  ^    O  Ph 
O  E  £ 

«2  p  |j  ^ 
ft  = 

OS    3 

.2  1 


•O    CO 
=    § 


«  15  •C  x: 

—  cS  w 

a  i|'« 
o5  3  a 

-  3     3   ^ 
«  '"    cc  - 

"*  .-3    fc< 

2.  ft  ® 

(D    3    3 
b    «    O 


FORM  38. 


THE  COLONIAL  ICE  CO. 


WEEK  ENDING- 


rOREMEhl    ARE     REQUIRED    TO    RETURN     WEEKLY    ON    THIS/REPORT    7ME    NAME    AND    THE 

TIMR   MADE    BY    THE    DIFFERENT    DRIVERS    A<JO    HELPERS    UNDER 

THEIR/ICHARGE.    ALSO    THEIR    OWN    TIME 


^7yM/_y90j 


-49- 


-48- 


FORM   40. 


i 


FORM  38. 


m  onr  ICE  deiyeky  co. 

St« ^      .  Date 


^Q*-*-»yO*»  >*U»T  FiLl.  OUT  ruim  M  AMif 

.J.rr.z.^-mf.,  ^....k:^<<^.... Collector. 

EXPLANATION  OF  0I800UNT. 


OffMDaH. 


• /.  .<y.,*r%.'?70 


'''2/ J 

.TV. .  Wf^t^ifr*-; 


> ■ •  •••••« 


•  •  ••••», 


>••••••••« 


•  •   •  •  •  •  . 


Mivtry  0«p( 


ilT'nll     L-.f^'iVL     E""«- 


I. 


CollMllMOtpt 


iMftrtitlRi 

EXPMM 


./..Z>r-. 


'  •    •  •  •  •  «  f 


'••••• 


^^ •  • /.  r«  •  • 


Car  Fart 


•••••< 


•  •      •  •  •  • 


•  •     •  •  •  •  , 


Our  purpose  is  to  supply  the  consumer  with  a  product  absolutely 

pure  and  healthful 

SCHEDULE  OF  PRICES 


OFFICE  TRADE 

12  lbs.  Each  Delivery  (Water  Coolers  only)     - 
15  lbs.  Each  Delivery     -        -        -        -        - 

20  lbs.  Each  Delivery 

25  lbs.  and  over  38c  per  cwt. 


6c 
7c 
8c 


Note— Deilveryman  are  not  permitted  to  make  collections  or  to  sell  ice  for  cash. 


Form  40. 
Business  Card  and  Price  List. 


These  are  used  by  all  employes  required  to  do  street  work,  or  soliciting.    Each  driver  and  Foreman 
shall  be  supplied  with  these  cards  during  the  Spring  and  early  Summer. 


•  I- 


!lS 


FORM  40. 


Form  39. 
Explanation  of  Discount. 

made   name  of  the  Collecto-  or  Foren^an,  shatappear  Therein  '  ""'"'"''   '"'*   "■"   '''^™""'  -- 

expeot"""*  ''"'  '"  "-'  '-  '"«  -^--  <"  ----    the    a.ount    o,    the    Ko.e.an.    adveHisin. 

reference.    ''  ''  ""'  "=""""*"  '""  Superintendent  it  shall  be  filed   by  the   olerk   for  future 


-50- 


1 


PUNCTUALITY  MORE     ICE  SCIENTIFIC  BUSINESS 

OUR  MOTTO  LESS   COST  METHODS 

Peoples    Ice    Company 

SCHEDULE  OF  PRICES 

DOMESTIC  TRADE 

250  lb.  Coupon  Books        - S  .95 

500  lb.  Coupon  Books 190 

1000  lb.  Coupon  Books         - 3.80 

NOTE — Deliverymen  are  not  permitted  to  make  collections  or  to  sell  ice  for  cash. 

787  Spring  Street 


-51- 


FORM  42. 

THE  PEOPLES  ICE  CO. 

.^AILYSTATION^EPORT 


^°'  ""^"  ^^^^^^^^^'"^^^^^^'^^^^^ 


-62- 


FORM  4t. 

THE  PEOPLES  ICE  CO. 


DAILY  REPORT. 


Station. 


Da 


ICE  STATEMENT 


DBBIT 


Sales  by  Routes, 
»    by  Trucks, 
*•    to  Dealers, 
••    at  Sutton, 
*•    by  Car, 

Total  Sales. 
Sutlon 


....8...Q.0.O. 


.Lbs. 


J.A.f  .i..L..Q. 


Station. ...  .v. Ice  House, 

Total, 


i.Mj..Or. 


0   o 


...^.:j..L.4:.L 


CREDIT 


Station . 


Lbt. 

M 


a. 


, . .  Ice  Co. 


7..JLfi,<p.    - 


■t' 


Sution >? Ice  House, 

Total,         ... 


J..P..9 ..3..lp..9.  " 

'^'i — 


DBLXVBRY   EXPENSE 

No. 

CAR  RECORD 

Supt.  and  Chief  Clerk,                      ../. -^...vT.C?.. 

CAR  NO. 

ntiTiAi. 

CONTENTS 

FHOM 

Route  Drivers,      •          •          -        .• . 

LJ.7.... 

Au.i.... 

.^.:<i.9.... 

^,0.?.... 

J..P4.. 

..i.Li.k.. 

13  r(Q 

..JU^:-. 

']         Q      ]           p 

Route  Foreman,         •                     ..A. 
Yard  Foreman,     -          -          •      ..<• 
Truck  and  Extra  Drivers.      -           .  ."K 

"f- 

It 

.MJ<.in^rC-.U'. 

Helpers,     -          -          -          -      ..^. 

^...i*.*^... 

Ex.  Yard  and  House  Help,    • 

JSl..i>.p... 

A  7^r... 

Stablemen,           •          •          -      ../. 
Watchmen,      •          -          -           ..«• 
Washers,    •          - 

Clerks,             •    .                 -           •••• 

'. ...'..^r... 

Janitor  Service,     -          -          -       /.. 

Total,          -        ^-^ 
Horses  at  Station,     -          -          ^^ 
Wagons  in  Service,       -          -          "^ 

COUPON   A 

J?t.lfp.^.... 

' 

cxrr 

Sales                                           ^.^.  i^-^'  -^ Lbs. 

Returns,                                    .•$./..f..P.fi " 

Redeemed,                                   

/..  *^.v 

REMARKS 


A.f./f.23..±..d). 


-^iliS-j 


.,cL^....fja^d^dL^.. 


./ 


-53- 


^! 


t 


Form  42. 


Daily  Report. 

1st. — The  names  of  all  the  drivprs  anH  ♦}.«;«  «^  *  ._  previous  aay. 

ing  their  Foreman's  name,  and  the  foiowti  info  Ir  """Jk"''  '''"  "'  ""'"^'^  °°  ">«  ^P"--'  '""o^- 
the  amount  he  was  over  or  short   the  number  0^!  .'  '""°"°'  °'  '"'  '"•*'-««<^  ">  ^^'h  driver, 

wages  of  the  helper  if  one  i  employed  whether  hetdr'"  '  "  '"1"*^'  ""^  "^««^  "'  *"«  d"™^-  *"« 
station  with  his  first  load  of  ice  and  the  tTme  h/l  ^7"^  °"'  °''  "*'"  ''°'"'"^'  *"«  time  he  left  the 
65-66-38.)  ""  '"°'  "'  '""'™''''  '■•"■n  ««"'"«  his  regular  route.  (From  Forms 

space';';;;fd:d;'"°'''^^^^'^^^'^''''''"'>^'''«0"'P"'  Book   (Form  68)   and  show  the  totals  in  the 

.te  ^J^.^:zp::  -  x\h:^r  a^-^ir — ^  - -:  -  ^^pa- 

be  shown":'^''^  '"'"  "'"""^^  "'  ""''''  ^'  *»>«  ^'«'^-  -■<<  'he  number  of  wagons  in  service  should  also 

and  th?t;;a?arounf :?  cT^LttooL'tratz:'  '1  r "'  '"^'  ^°*'' ''-''  ^''-  --'-"  (^0-  «^) 

coupons  redeemed  (Form  96TLd"Lnld  (Form   598)     '"  '""         "'°™  ''''  "'°  ^"^  '"""  "'  '"' 
6th.— "The  Ice  Statement"  is  prepared  as  follows- 

more  than  one  is  operated,  then  charge  the  ice  house  with  *hw\'  °""""  '™'"  °*''*'"  ''""""s  " 

total  Of  the  debit  side  and  the  total  ofthrcrdifsire  Th'^^ldt eT be  ^^uT '  '"""  '"  ""'''"''■     '"'" 

eo„v.,eX,T;:LX:r;i:Lrrm^v:z";h:  ^i^x:^'  ""^  ^""  '^  --  -  -- 

«nderr  p^r^^di^ ^  fsl^Se'^f  'fI^  foT'^  ^^  ""'-'  '"  ^  —  «-  '-"  -) 


Form  43. 
The  Engineer's  Dally  Report. 

This  form  is  used  for  the  purpose  of  preparing  a  daily  report  of  the  Manufacturing  Department 
and  is  for  the  Superintendent's  and  Bookkeeper's  information.  ,     .^      ,     ,    .u  ♦     .^ 

The  amount  of  ice  produced  as  shown  by  the  report  should  be  computed  by  the  clerk,  then  entered 
uDon  Form  42  and  Form  70,  and  after  securing  the  approval  of  the  Superintendent  as  shown  by  his 
signature  on  the  report,  it  should  be  filed  for  future  reference.  The  report  should  be  prepared  each 
morning  by  the  engineer  in  charge  of  the  plant,  and,  upon  completion,  handed  to  the  clerk. 


Form  44. 
Daily  Harvesting  Report. 

This  form  is  used  by  the  Foreman  in  charge  of  the  harvesting  of  ice  for  the  purpose  of  keeping 

the  Omce  Department  informed  of  the  field  operations.  ,      i  «^  o„oJr.ct 

The  payrolls  or  time  sheets,  when  forwarded  to  the  office  for  payment,  should  be  checked  against 

the  totals  shown  by  these  daily  reports. 


Form  45. 

Foreman's  Dally  Report  of  Ice  Shipments. 

This  form  is  used  by  the  "House  Foreman,"  who  is  in  charge  of  the  ice  house  or  shipments  and  is 
for  the  purpose  of  keeping  the  Delivery  and  Office  Departments  informed  of  the  shipments  of  ice  and 

the  costs  of  loading,  etc.,  etc.  x     u     i^  u      u-.«i  ^a  o«o;«c4 

The  payrolls  or  time  sheets,  when  forwarded  to  the  office  for  payment,  should  be  checked  against 

the  totals  shown  by  the  daily  reports. 


Examples  of  these  forms  shown  on  pages  55,  56  and  57. 


I 


-54- 


-56- 


ii 


f 


PORIM  43. 


PRODUCTION 


THE  COLONIAL  ICE  CO. 


Cleveland,  0 ^ -^..4,-  190L. 

Station  No..,.s5. 

ENGINEER'S  DAILY  REPORT. 


Nm*   iMitotfM 
Ammonia  High  Pressure \/.>f7.-^J.^.9. 


Ammonia  Low  Pressnre., 


'••••7*a 


..A.H. 


Engine  Revolntions.. j    Sg] 


Brine  Temperature.... 
Ontside  Temperature. 


^y..  I      Temp.  Waf«.r»«rT^ 


wcr., 


-1M..20., 


OUTPUT. 

N.  .,  Blol^o.,..     «..,. ,„,^, -^ 

-,     ,.  /  ^ "^ tons ibfc 

Qu«l.ty_i„Grade...y:,.....  5„h  r-     ^ 

» Znd  Grade t  *  ,         Cn 

To*a» 4.,^...tons ib.. 

COST  LABOR. 


LABOR. 


No. 
Men 

Rate 

Amoont 

ToUl 

Engineers 

Oilers 

Firjmen 

Tankmen. 



...^..?..9...|. 

u. 

¥. 

V 

if. 

4 

Storage  House  Men  .. 



Extra  Laborers. 

1  - 

— I-.L— "11 

^°*'^         /(?                    I 

^3 

1  ^ 

SUPPU 

ES. 

' 

FUEL. 
LIGHT 


Coal....rr:: 


'^^"^       Natural  G^i.Z.^.^..9.,A.o„  en.  ft 

Electricity....,^ ::..;:.rr...ft      Nat.  Gm, 

WATER.         ^ 


ft. 


.«.$?.  .P....CU.  ft 
REMARKS,    i"  •»"/»«  •*  "••  •"•'••».  i.  ert  out  0/  ..r^.. «.».  ^^  . 


!_*.         f^  '"•■  *'^"*  '•"'••  to  wka»  tias.    AW 


''ofJ'''''L / 7 y 

..*d&.. 

•f^*rt^^**^.« 

■■^^^^f'^^'<3^^i<^^^i<^^            

/ 

SUPPUK  WANTED.                                 

^-^^^^-^^^^^^                                                                    

••••••••••••> 


•••••••••••• 


-66- 


Ea^iacer. 


*'» 


Location 


FORM  44. 

The  Intcr-State  Ice  Company 

DAILY  HARVESTING  REPORT 


Tem.  6  A.  M ^.£i Date^^a^^V.* . /.":.<? .^. 


Ice 


Thickne 
Water  on  top 
ON  Field:  "*  Snow  on  top. 
Snow  frozen. 
Wet  or  dry.... 


Cloudy 
Weather:  |  ^^^^ ']/t^ 

Snow KLt:. Inches 

I  Sun  injuring  ice  or  not  ...rlLsr 

Cars  loaded i.^ Tons J...f./. 

Quantity  of  ice  stored S.i^.Q       tons  or /.^....feet 

./.J...1... 

J.^....:: 8. 

4 ,./.,J....4 9 

15 U....H 10. 


^Hr: 


.m 


'^ 


1 

Number  of 

FEET  IM       •{  3 
EACH  house: 


::  'ti- 


< 


Thickness 

Hard  or  soft  ../XHr-a^t^. 


lU^^.JJ.. 


Quality  of  Ice  har- 
vested THIS  day:  ^  ,         .^. 
Did  you  plane  any  crust  from  it?__^ 

I  If  so,  howmuch? \J.<ii^ 

How  does  elevator  work? J.^a,<t/Lf.... 


'^rH^nrv^ 


inches 


How  many  men  employed  at  ice  harvesting?  ■sT.fo         Total  wages  /  0  3 .  0  O . 

How  many  horses  have  you? ^ Total  wages       ^^-O  0 

Engine (D-^yU^. Per  day S,00 

Total  day  expense  J.  tL  Q,  9  9   ... 

How  many  sick  or  injured,  if  any? r^.C/TrlAff. ■  •■• 

Accidents h<.(rKl4^. 


M 


r' 


TDTTiur  ATSi^c     /Noteanythintnetdtd  to\ 
KJC.iuAKA.o .  v  advance  yoor  interests  / 


IJ         D 


.•S. 


Foreman's  Signature 

-67- 


FORM  46. 


m 


THE  CITY  ICE  DEUVERY  CD- 
foreman's  DAILY  REPORT  OF  SHIPMENT  OF  ICE. 


LOCATION   . . . /iJ^.ryrC^.Jd<*<M . 


DATE 


T 


XD.r:./:f.fi.i... 


How  much  ice  did  you  load  this  day?    Cars ^. Tons    .T^C. 

Kow  much  ice  did  you  ship  this  day  ?     Cars ^. Tons      '7)C 


Car  No. . 
4.  


T  I .  ^'^^^rkv^^^^d^.  <tVu 


fi. 


'Xiur. . . 


ff       Quality. 


9. 
10. 


Hov/  many  rowns  did  you  take  ice  from?. .  yOh^^<^. . 


are? 


p. 


How  was  .ice  stored,  edge  or  flat?. .  .S<^?(^^ .     Wp  ice  well  put  up?..iS(K/. 
If  flat,  was  it  found  close  tc^ther  or  kq>t  ^wut?   .rV^C^^,<-.  ylri3A/ifji^ 

How  does  this  ice  break  oat?. .  ^OjK Does  ice  come  out 

How  thick  is  the  ice  that  you  are  now  working  at?  . .  K^f^ttV^.t 

What  is  the  quality,  clear  or  white,  hard  or  soft?   . . .  M>,^i4^. . . .  , 

Any  weather  streaks  in  ice? rUc. 

Whae  p^  of  house  did  you  take  this  ice  from  ?       (Oir.  nK»  nmnbea.  top.  »i<|dl«  or  bottom.) 

M<'^i'('^'U^. . .  ^ow  much  ice  still  in  house?  .J. f.^T.O.Q..  .t<Mis, 

I«  ice  wdl  covered? 7^^^ With  what?  .  .>%a.*W, ■■■■it 

How  often  do  you  go  over^l  rooms  to  look  at  covering?  .  U^fvitA^.  yjUuJL>. . 

Do  you  have  trouble  getting  cars?...  J^Jir, Do  you  get  goo^/care?  .  iu^. 

Do  you  get  good  switching  service?.^;^/ Do  cars  run  large  or  ^xiJ[}^Udc\,^ 

Arc  your  took  in  good  condition  ?. .  .UiaJ. Have  you  enough  tools?. .  &e!^ 

Have  you  enot^gh  men?  . . .  .^0//.  (J. , .  How  many  men  have  you  working?  ./S 

Sute  average  wages/  .UfJr. \re  they  satisfied  with  conditions?  . .  £W. 

Are  you  maidng  any  repairs?... 7^. State  how  manyCd  what  !di.c 


ut'^f^ 


Itr. 


yuJ^^l^^lytJ.  .'(^%UU^t..i.MylAf. .  ^<tX^.  .'.<^/UCiLC^i^. 


How  many  men  working  at  same'  . . . . .-.- : Are  roofs  leaking?  .7f^ . 

Etoes  your  house  drain  well  ? .w>t^ 


Accidents 


..7t., 


tryjjf^. 


FORF^AN 

-.08- 


--^t^KX. 


FORM  49. 


FORM  51. 


ll.M       U  <*!! 


evelandO \ 7/^..^....  19^-i^ 

Recuedof  THE  COLONIAL  ICE  CO. 

yS^A.o^.Q. Lbs.  Ice 

Signed 

Street  ...^.jt^.-sT..^ LL^.ayU.<r:. 

Delivered  by ^^ut-fd^^^.. 


7-.Ai^-.-T.190l. 


Receive 


The  Colonial  Ice  Co. 

2229  WOODHILL  ROAD 


A.I 


g.q, Ihi.lct 


Address 
Received 


hu.UX-,.^... 


jrytd^.. 


Form  49. 
Receipts  for  Ice  Delivered. 

This  form  is  to  be  used  for  the  purpose  of  securing  a  receipt  for  each  delivery  made  to  a  various 
weight  customer.  The  tickets  are  handed  to  the  clerk  by  the  driver  when  he  is  making  his  daily  report 
and  are  checked  against  the  entries  on  Form  53,  and  entered  on  the  customer's  account  cards 
(Form  2)  the  day  following  the  delivery.  Shall  then  be  filed  according  to  dates  and  route  numbers 
and  kept  for  reference.  Should  also  be  checked  with  the  customer's  cards  once  a  month  and  tickets  of 
the  deliveries,  which  have  been  paid  for,  should  be  destroyed. 

This  form  may  also  be  used  for  "Special  Deliveries,"  but  when  so  used  the  signed  ticket  shall  be 
pinned  to  the  bill  when  issued. 

It  will  be  found  to  be  quite  convenient  to  have  these  tickets  padded  with  about  25  in  each  pad. 


Form  51. 

Duplicate  Receipts  for  Ice. 

This  form  is  to  be  used  for  the  purpose  of  securing  a  receipt  from  a  customer  for  ice  when  a  car- 
bon copy  of  the  receipt  is  for  any  reason  considered  necessary.  It  should  also  be  used  at  the  station 
for  all  sales  made  "on  account,"  the  original  to  be  given  to  the  customer  and  the  carbon  copy  to  be  left 

in  the  book. 

All  such  sales  to  be  entered  daily  in  the  Output  Book  (Form  62). 

It  should  also  be  used  for  the  purpose  of  securing  a  receipt  for  any  ice  furnished  to  drivers  of  other 
stations  if  the  company  is  operating  more  than  one  plant  or  station. 

A  convenient  arrangement  is  to  have  these  tickets  bound  in  book  form,  one  hundred  duplicate 
tickets  in  each  book. 


-59- 


;i 


9) 

10 


K 
O 

lb 


O 

c 
o 
a. 
o 

CC 

i: 


y. 


«o 
CO 

a> 
a> 

OB 

o 


s 

> 


U 

09 

o 


Form  53. 

Driver's  Report  Card  and  Method  of  Making  Report  at  the  Close  of  the  Day's  Work. 

This  form  is  used  for  the  purpose  of  recording  the  amounts  delivered  to  the  various  weight 
customers  on  each  driver's  route.  One  card  is  to  be  used  for  each  route  and  one  line  for  each 
customer,  the  card  showing  the  driver's  route  number,  also  the  month  and  year. 

A  driver,  when  reporting,  will  first  turn  in  his  pouch,  and  it  is  the  duty  of  the  clerk  to  examine 
same— first,  ascertain  whether  the  total  number  of  books  and  receipts  contained  corresponds  with  the 
number  charged;  second — that  the  coupon  book  receipts  are  marked  with  the  proper  route  number; 
that  the  name  and  address  are  legible;  third— that  new  customers  are  marked  as  such  and  the  class 
of  the  customer  is  shown  upon  the  receipts  of  new  customers,  i.  e.,  Grocer,  Druggist,  etc. 

While  the  clerk  is  examining  the  pouch,  the  driver  should  enter  his  charges  against  the  various 
customers  on  the  Report  Card  (Form  53)  and  hand  to  the  clerk  the  receipts  (Form  49)  covering  these 
charges,  which  should  then  be  checked  by  the  clerk. 

The  clerk  should  then  count  the  coupons  returned  by  the  driver,  note  the  amount  on  Form  59B 
and,  after  cancelling,  place  them  in  an  envelope  showing  the  route  number,  date  and  amount  of 
coupons  turned  in. 

To  cancel  the  coupons  returned  a  Triumph  Punch  may  be  used  and  two  holes  should  be  punched 
in  each  coupon.  This  is  to  prevent  their  being  used  a  second  time  if  any  should  be  removed  from  the 
office  before  being  destroyed. 

Then  take  the  driver's  Order  Book  (Form  55)  and  read  to  him  the  orders  which  were  entered 
therein  by  the  clerk  for  service  on  the  ensuing  day  and  then  ascertain  whether  they  have  received 
attention.  If  any  have  been  neglected,  report  at  once  to  the  Superintendent,  who  will  attend  to  the 
same.  This  completes  the  driver's  report,  but  the  clerk  will  now  take  the  driver's  Order  Book 
(Form  55)  and  if  the  driver  has  made  any  entries   see  that  they  receive  proper  attention. 

The  clerk  will  enter  all  new  coupon  customers  commenced  that  day  in  the  Order  Book.  The 
clerk  will  also  ascertain  whether  new  various  weight  customers  commenced  in  the  Order  Book  have 
been  charged  with  ice  on  the  driver's  report  card  (Form  53)  and  the  clerk  will  fill  out  a  various  weight 
customer's  account  card  (Form  2)  for  every  customer  who  commenced  taking  various  weights. 

For  every  regular  order  customer  commenced,  either  a  weekly  fForm  4)  or  a  monthly  (Form  5) 
regular  order  account  card  must  be  filled  out.  The  clerk  will  check  the  Order  Book,  using  the  number 
check,  as  soon  as  the  proper  charge  is  made.  All  changes  affecting  regular  order  customers  should 
be  immediately  entered  on  the  customer's  account  cards  (Form  4  or  5). 

All  changes  affecting  the  allowance  for  regular  orders,  and  the  total  number  of  customers,  must 
be  noted  in  the  small  book  kept  for  this  purpose  (Form  50B).  The  changes  in  the  driver's  average 
book  (Form  65)  are  to  be  made  the  following  dav  from  this  book  (Form  59B). 

The  Telephone  Card  (Form  31)  should  then  be  examined  and  all  orders  to  be  served  the  next  day, 
or  any  notes  requiring  the  driver's  attention,  should  be  entered  in  the  Order  Book  (Form  55)  and  the 
book  placed  in  the  rack  ready  to  be  handed  to  the  driver  the  next  morning. 

The  Coupon  Book  receipts,  after  being  examined  as  herein  mentioned,  should  be  returned  to  the 
pouch  and  be  retained  until  the  next  morning  for  entry  in  the  Sales  Book  (Form  68). 

When  taking  a  driver's  report,  the  signature  and  address  on  each  coupon  receipt  should  be 
examined  before  the  driver  leaves  the  office,  and  if  not  plainly  written,  the  correct  name  and  address 
should  be  ascertained  at  once,  and  rewritten  on  the  reverse  side  of  the  receipt. 

The  clerk  will  date  with  a  "Dater"  all  coupon  receipts  turned  in. 


i 


II 


-60- 


-61- 


FORM  66. 


I 


I 


Form  55. 


(Driver's)  Order  Book. 


service,  office  recordretc!  complaints    and    all    information    affecting   the    delivery 

Kor  further  information  regarding  this  form,  see  description  in  "System  for  the  Driver." 


FORM  66. 

Statement  of  Sales,  Earnings  and  Expenses  for 


Remarks 


-62- 


For  descriptive  matter,  see  page  64. 
-63- 


r 


FORM  67. 


Form  56. 
Statement  of  Sales,  Earnings  and  Expenses. 

This  form  is  used  for  the  purpose  of  preparing  in  concise  form  a  monthly  statement  of  the  sales 
earnings  and  expenses  of  the  company.  ' 

Space  is  also  provided  for  the  showing  of  the  financial  condition  of  the  company. 

All  information  necessary  for  the  preparation  of  this  report  is  obtained  from  the  General  Ledger 
of  the  company  with  the  exception  of  the  "averages"  per  ton  which  are  computed  after  the  insertion 
on  the  report  of  the  results  as  shown  by  the  Ledger. 

The  average  or  costs  per  ton  should  be  carefully  analyzed  each  month  and  compared  with  the 
costs  as  shown  by  the  report  for  the  corresponding  month  of  the  previous  year  with  the  object  of 
makmg  betterments  in  the  comparisons  of  the  results  of  each  succeeding  month. 

The  average  temperature  of  the  month  should,  however,  receive  some  consideration,  as  it  has  con- 
siderable to  do  with  the  results  obtained. 

Particular  attention  should  be  given  to  the  results  if  the  price  realized  shows  a  decrease  or  if 
the  cost  of  ice  or  the  expenses  show  an  increase,  reasons  ascertained  for  the  poor  showing  and  the 
conditions  causing  the  results  should  be  studied  and  improved  if  possible. 

Space  is  also  provided  for  the  showing  of  the  results  obtained  to  date,  tons  sold  and  the  net  loss 
or  gam  and  comparison  should  be  made  with  the  same  time  of  the  previous  year. 


Route  No. 


The  City  Ice  Delivery  Company 

Proved - 
-Clerk. 


-  Zid '  iqq/^ 


-64- 


Form  57. 
Foreman's  Proof-sheet. 

This  form  is  used  for  the  purpose  of  furnishing  the  Foreman  with  a  list  of  all  the  errors  or 
omissions  made  by  him  in  writing  routes  (Form  59).  Also  provides  a  means  of  replying  to  the  ques- 
tions appearing  thereon.  .     ,    .         u     i    ^       a 

The  questions  are  to  be  entered  on  this  form  by  the  clerk  while  the  route  is  being  checked  and 
when  completed  the  number  of  questions  or  entries  appearing  thereon,  date  the  route  was  written 
and  proven  and  the  initials  of  the  Foreman  and  clerk  shall  be  entered  on  Form  6.    (See  example.) 

The  sheet  should  then  be  given  to  the  Foreman  whose  duty  it  is  to  answer  in  writing  m  the 
"Remarks  Column"  all  the  questions  entered  on  the  sheet. 

When  the  sheet  is  returned  by  the  Foreman  it  should  be  filed  by  the  clerk  as  authority  for  any 
changes  or  corrections  entered  on  the  cards  which  were  made  on  account  of  answers  to  the  questions 

appearing  thereon.  j  *u    a 

The  Foreman  should  be  held  responsible  for  the  prompt  return  of  the  proof-sheets  and  the  Super- 
intendent notified  when  the  clerk  is  unable  to  secure  their  return  within  a  reasonable  time. 

-66- 


^m 


-^-m 


FORM  69. 


m 


FORM  68. 


Station  No... 3. 


Vi 


i; 


Form  58. 


Form  59. 


Delinquent  Account  Record. 


Route  Book. 


1    ri 

\    'i 


\ 


V 


This  form  is  used  for  the  purpose  of  furnishing  the  Creditman  and  Superintendent  with  a  list 
of  slow  pay  and  delinquent  customers. 

Z^Z  "',*f  l^''''^^  ^^  prepared,  one  of  the  Saloon  accounts  and  another  of  all  other  accounts 

It  should  be  prepared  by  routes  and  completed   on  or  as  soon  after  the   10th  of  each  month  as 

possible.  ^o-vii    iiiuum    as 

All  coupon  customers  whose  accounts  are  over  thirty  days  old,  all  "monthlies"  owing  more  than 
one  month's  ice  and  all  "weeklies"  owing  for  more  than  four  weeks  should  be  listed,  showing  the 
"^"""An^i!^"'''  ""^  *^'  customer  and  the  total  amount  due  at  the  time  the  list  is  prepared. 

All     Mail  Accounts"  should  be  marked  "Mail"  and  weekly  accounts  "W  " 

.hnwn^h  ^r'!!?;l'*'''°*.*^'  ^''*'  '^'^^  ^'  '^''*''''  ^y  *^'  collectors  to  ascertain  whether  the  amounts 
sftown  by  the  bills  in  their  possession  agree  with  the  amounts  shown  on  the  lists. 


An  ordinary  passbook,  size  4x6%  inches,  is  used  for  this  form  and  is  also  used  for  Form  59B, 

and  for  a  Collection  Book. 

This  book  is  to  be  used  by  the  Foreman  for  the  purpose  of  providing  a  written  list  of  all  the 
customers  on  each  route.  The  list  should  show  the  name  and  address,  and  the  method  of  serving, 
whether  by  coupon,  as  a  various  weight,  or  a  regular  order  customer.  If  a  regular  order  customer,  the 
quantity  delivered  and  the  number  of  times  per  week  customer  is  served  should  be  shown. 

The  copy  of  the  route  should  be  handed  to  the  clerk  in  charge  of  the  station  as  early  as  possible 
on  the  day  it  is  written,  and  should  show  the  number  of  customers  contained  in  the  book  classified 
according  to  the  method  of  serving.  Date  the  route  was  written,  number  of  the  route  and  the  names 
of  the  Foreman  and  driver  should  be  entered  on  the  cover  of  the  book. 

The  clerk,  as  promptly  as  possible  after  the  receipt  of  the  book,  will  prove  the  route,  i.  e.,  check 
with  the  customer's  account  cards  to  ascertain  if  all  the  customers  are  being  served  in  accordance  with 
the  records  in  the  office  and  whether  the  driver  is  serving  any  customers  not  recorded  upon  the  records 
of  the  company. 

All  questions,  errors  or  omissions  are  to  be  noted  on  the  Proof-sheet  (Form  57). 

The  latest  written  and  proven  copy  of  each  route  shall  be  kept  at  the  office  for  emergency,  as 
some  driver  will  fail  to  appear  some  morning  and  the  Foreman  cannot  locate  all  customers  without  a 
correct  list  of  the  customers  to  be  served. 


-66- 


-67- 


J  !  * 


"  if  ■(■■ 


FORM  59  B. 


Form  59  B. 
Record  of  Coupon  Returns. 

An  ordinary  passbook,  size  4x634   inches,  same  as  Form  59. 

This  is  used  for  the  purpose  of  keeping  a  daily  record  of  the  coupon  returns  and  the  number  of 
new  customers  and  the  stops  on  each  route,  also  the  changes  in  the  amount  of  ice  taken  by  regular 
order  customers.  ^ 

Explanation  of  Example  Shown. 

Route  2  had  7000  lbs.  in  coupon  returns  which  was  added  to  1,350  lbs.  in  various  weights  (see 
Form  53)  and  entered  in  the  first  column  of  Form  65.  On  the  same  route,  one  customer  who  was 
taking  a  regular  order  of  ten  pounds  six  times  per  week  changed  to  fifteen  pounds  six  times  per  week. 
Collection  Book. 

This  is  used  by  the  collectors  and  Foremen  as  a  collection  book.  The  name  and  address  of  the 
customer  and  the  amount  collected  shall  be  entered  therein  and  rewritten  on  Form  74  when  report- 
ing  the  collections  for  the  day  at  the  office. 


-68- 


FORIH  60. 


STATEMENT  OF  SALES,  EARNINGS,  AND  SHRINKAGE 


For  the  Month  of_ 


^i^ 


■PEBIT 


nnfstanding  ist  of  Month 
Arrnnnfs  Transferred 


Statement  of  Earnings 
Cash  Sales 


Regular  and  Various 

T.iahility  ist  of  Month 

Coupon  Earnings     (a)^L.'^i 
Total 


L2.^ 


IA<]  4 


i-T-^ 


Redeemed- 


Liability 


j^lL 


41 


Actual  Earnings  for  Month 
Total 


L^LO_^ 


SUNDRIES 


Barn  Labor 


Watchman's  Labor  Sta. 


Sundry  Receipts 


Collections  for  Sta. 


(<  (C 


4-8S 


o   o 


1 


IM 


2aA^u: 


Q-X  zs 


■f 


S-2. 


'1 


X  o 


Ajl 


.\90^ 


CREDIT 


4^LJ-L 


L^ 


n 


Zj  J 


L 


^ 


Main  Office  Receipts 


Collectors' 


Station      3 


Total 


Les«i  Refunds 


Net  Receipts 


/g  B 


f 


/S-4  I 


^^,y 


1 


I 


Accounts  Transferred 


Customers  Accounts  Rec.%/-  dS 


Liability 


Net  Amount  Outstanding 


Total 


.£_£ 


o    O 


Wholesale  Sales 


Jhs. 


Sales  to  Dealers 


ihs. 


All  Other  Sales 


ihs. 


Total  Sales 


JJ=A=^ 


S    <J   0 


Jhs. 


ICE  HOUSE  ACCOUNT 


Inventory 


U-    n     n     n    n 


ihs. 


Dr.  Ice  House 


/  f   -7  /.  J-  /.  .r ihs. 


2.  n   1 


L  4  L 


Cr.  Ice  House 


/  ^-7  n     /    3    Z  0 Ihs. 


±± 


.r  J  4  r 


Cr.  Inventory 


L 


H- 


ODD 


Ih& 


Shrinkage 


6"  J 


4  s 


Jhs. 


_^ 


/_ 


Tons 


INVENTORY 


Hay     /Loop    lbs.       @    lil.ro 


Oats 


-^•^-^bu.       (o^, Ml 


Bran 


^  n    n    lbs.       (5)      /    /J- 


Shavings        4  7   bales    (^      ■// 


Grain  sacks    ^  o 


Oi\      .  1 0 


4/i  3 


/.^  n 


f 


±± 


i 


J.^ 


# 


■/ 


o   o 


4- 


A^ 


Total  Feed 


ce 


J  2j      tons     ('X    /.  X  S 


Total 


1. 


OS. 


Si-O. 


4 


MA 


.5-a-- 


Zis  Sd 


L-J  L  L 


rrti  fT   • 


lA 


H 


A^ 


^ 


o    o 


/  fl> 


JLJL 


o    0 


Realized  S 


av-  % 


ptT  ton 


Realized  S 


av.  % 


per 


ton 


RealJypd  <^ 


av.  ? 


per  r"n 


Realjyed  ^       ^  o"//.   l>  &     av    ^  -^  ^/  ppr  ton 


COUPON  LIABILITY  ACCOUNT 


1  iahility   1st  c,^  Month 


3  ^  n  S   1  A- 


nl^ 


Jhs- 


■  Sales 


j(  I  V    7  >  a Ihs^ 


Total 


/    ■^.  0"  P_.  /,   1 


ihs^ 


Redeemed 


_z. 


D     0 


ihs^ 


Returns 


.?  4  p.    -Tj-o 


ibs^ 


Liability  Transferred 


Jhs^ 


Net  Liabilities 


"/^ 


g  i 


f 


r 


Jhs^ 


For  descriptive  matter,  see  pages  70  and  71. 

-69- 


I 


w 


i 


i 


Form  60. 


Statement  of  Sales,  Earnings  and  Shrinkage. 

This  form  is  used  for  the  purpose  of  preparing  a  monthly  statement  of  the  earnings  of  the  com- 
pany. 

It  should  be  prepared  by  the  bookkeeper  as  soon  as  all  the  entries  for  the  month  have  been  made 
and  upon  completion  of  the  report,  entry  of  the  earnings  for  the  month  made  in  the  Journal.  (See 
example  in  General  Bookkeeping.) 

If  more  than  one  delivery  station  is  operated,   a  report  should  be  made  for  each. 

1st.— On  the  debit  side  of  the  report,  the  amount  of  the  customer's  accounts  receivable  on  the 
first  of  the  month  should  be  entered  opposite  "Outstanding  First  of  Month."  Entered  in  the  example 
as  $2,255.69. 

2nd.— Ascertain  from  the  Cash  Book  the  amount  of  the  cash  sales  for  the  month  and  enter  in  the 
space  provided. 

3rd.— The  "Regular  and  Various  Earnings"  for  the  month  appearing  on  Forms  2-4-5  should  be 
totaled  and  entered  in  the  space  provided. 

4th.— The  value  of  the  coupon  liability  as  of  the  first  of  the  month  is  obtained  from  the  report 
of  the  previous  month, 

5th.— The  earnings  for  the  month  of  the  coupon  books  sold  should  then  be  entered.  This  is 
obtained  from  Form  70. 

6th.— The  total  of  the  Gash  Sales,  the  Regular  and  Various  Earnings,  Coupon  Liability  and  the 
Earnmgs  of  the  coupon  sales  should  then  be  entered  opposite  "Total."  (Shown  in  the  example  as 
$5,828.06.)  ^ 

The  next  entries  to  be  made  are  the  value  of  the  Coupon  Liability  as  of  the  last  of  the  month  and 
the  amount  allowed  for  coupon  books  redeemed  (obtained  from  Form  70),  which  amounts  should  be 
deducted  from  the  Gross  Earnings  ($5,828.06)  in  order  to  obtain  the  "Actual  Business"  or  "Earn- 
mgs" for  the  month.  This  amount  and  the  amount  outstanding  the  first  of  the  month  should  then  be 
added  and  entered  in  the  space  provided,  completing  the  debit  side  of  the  report. 

On  the  credit  side  enter  the  total  amount  of  the  ice  collections,  which  should  include  the  amount 
of  the  cash  sales  for  the  month. 

The  balances  as  shown  by  the  customer's  cards  on  the  last  day  of  the  month  (Forms  1-2-4-5) 
should  then  be  added  and  entered  in  the  space  provided— opposite— balance  as  per  records.  Then 
enter  the  value  of  the  coupon  liability  as  of  the  last  of  the  month  and  deduct  from  the  gross  amount 
outstanding  and  enter  in  the  space  opposite  "Net  Amount  Outstanding."  The  total  of  the  collections 
and  the  net  outstanding  should  then  equal  the  total  of  the  debit  side  of  the  report.  If  out  of  balance 
the  work  should  be  checked,  the  errors  located,  and  corrections  made. 

The  amount  of  the  total  sales  should  then  be  entered  and  the  average  price  realized  entered  in  the 
space  provided.  If  any  sales  were  made  to  dealers  or  wholesale  sales,  entries  should  be  made  accord- 
mgly.    Sales  in  car  lots  only  are  considered  as  wholesale  sales. 

Coupon  Liability. 

To  ascertain  the  coupon  liability  in  pounds,  add  to  the  pounds  of  liability  on  the  first  of  the 
month  the  amount  the  coupon  books  sold  during  the  month,  represented  in  pounds  (from  Form  70) 
and  deduct  from  this  amount  the  pounds  of  the  coupon    books    redeemed    and    the    coupon    returns 


(Form  70)  during  the  month  and  the  balance  will  represent  the  total  amount  of  the  coupons  remain- 
ing in  the  customer's  possession  on  the  last  day  of  the  month  or  the  "Coupon  Liability." 

To  ascertain  the  liability,  the  first  month  a  company  uses  coupons  the  total  returns  and  redeemed 
should  be  deducted  from  the  total  in  pounds  of  the  books  sold,  and  the  liability  so  ascertained  used 
on  the  next  month's  report. 

To  ascertain  the  value  of  the  liability,  divide  the  month's  coupon  earnings  by  the  total  m  pounds 
of  the  coupon  sales.  In  example:  The  coupon  earnings  $2,771.58  divided  by  864,750  pounds  would 
give  an  average  of  $6.41  per  ton.  The  liability  in  pounds  on  the  last  day  of  the  month  would  be  mul- 
tiplied by  this  sum  ($6.41)  per  ton  and  the  amount  would  be  $1,309.80  or  the  value  of  the  coupons 
outstanding. 

Shrinkage. 

The  shrinkage  for  the  month  should  be  ascertained  as  follows:  Enter  in  the  space  provided— 
inventory— the  pounds  of  ice  on  hand  the  first  day  of  the  month.  Add  to  this  amount  the  total  of  the 
"Dr."  Ice  House  as  shown  by  Form  70  and  enter  on  the  next  line.  Then  subtract  from  this  the  "Cr." 
Ice  House  (from  Form  70)  and  the  amount  of  ice  on  hand  on  the  last  day  of  the  month  and  the 
difference  will  be  the  station  shrinkage  for  the  month. 

Sundries. 

Entries  under  this  heading  are  only  necessary  if  a  company  operates  several  stations  and  is  keep- 
ing a  record  of  its  costs  for  each  station;  entries  made  are  for  the  general  bookkeepers'  information. 

Under  such  circumstances  the  amount  of  the  barn  labor  for  the  month  is  entered  and  included  in 
the  cost  of  caring  for  and  feeding  the  horses  at  each  station,  the  cost  being  figured  on  the  basis  of 

the  cost  per  day  for  each  horse. 

The  amount  of  the  watchman's  wages  for  the  month  is  entered  if  he  is  employed  at  a  station 
which  is  closed  for  the  winter  season  and  his  time  included  at  some  other  station  then  in  operation. 

The  total  amount  of  the  sundry  receipts  for  the  month  should  be  entered  in  the  space  provided. 

Collections  if  made  for  other  stations  should  be  entered  in  the  space  provided  showing  the  number 
of  the  station  for  which  collections  were  made. 

Inventory. 

The  Superintendent  shall  see  that  an  actual  inventory  of  the  barn  supplies  and  ice  is  taken  on  the 
last  day  of  each  month  and  reported  for  entry  on  this  form.  This  information  is  required  for  the 
preparation  of  an  accurate  monthly  statement  of  expenses. 


-70- 


-71- 


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f -I 


FORM  61. 


Date 


/-   ^^'ifJC 


Name 
Gross 


/hoc. 


Date 


7  ~   ^  ^  -  "  fl 


Tare 


OH 


3  X>  o  o 


Net 


^'4 


o  o 


Amount 


Name 


Gross 


Tare 


Oa. 


L  L  1  s- 


Date 


7  -   ^  2.  -  g  jy 


Name 


Date         7-2.2.-0^ 
Name    _/^^^^I, 


Gross 


-^_^ 


Off     ^z  7>r 

Net  ^4c  o 


:: 


Amount 


Date 


/-  ^2-  of 


Gross 


-4^ 


C  Q 


Ta 


re 


OH 


Date 


7^lz^0p 


a  <? 


Tare 


On 

OH       /4o 


Net 


Z 


0  0 


Amount      ^ /   tf 


Gross 


/  4  0  ^a 


Tare 


o» 

OH 


3  sT^To 


Net 


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Name 


^^J//tA.  f 


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Gross 


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Net 


<i^  <? 


d_a_ 


Amount 


^^ 


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re 


On 


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Net 


>rj-<? 


Amount 


.^/ 


Name 


'^^M^UL^ 


z. 


Date 


Name 


Gross 


Tare 


On 
OH 


Net 


t 


Amount 


Gross 


Tare 


On 

OH 


Net 


Amount 


Form  61. 
Scale  Book. 

This  form  is  used  for  the  purpose  of  entering  therein  the  weights  of  all  pn«;tnmpr.=' 
..  .  "".'51"  ■'•  '""''  '"  ■"'  '"'"■  ~  ■"••-  "  ""■•  •'■'  "  "»  "•'■  "• .  ■»».  ««  .r.  rur.. 


-72- 


FORM  62. 


iXi^p  o/  /Ae  TTee/c . 


.i^X^6i«3k7ft^<<:riS?S<5ty'. Dtrfc 

OU^UT  BOOK.     '^ 


.Jk.X...T.  1902...^ 


Station ft^. 


^^T               '•^'"'    11 

Route 
No. 

CROSS  WEIGHT      ^°|J'„ 

TARE                 NET  TOTAL  .              CASH 

TIME          II 

REMARKS 

_-^ 

NAME 

Out 

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- 

--i-l — 14—1— 

For  descriptive  matter,  see  pages  74  and  75. 

-73- 


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Form  62. 

Output  Book. 

This  book  is  used  for  the  purpose  of  recording  therein  all  the  ice  taken  out  by  the  drivers  and  the 
amount  of  ice  in  total  sold  at  the  station.  ^         anvers  ana  ine 

The  Scale  Book  entries  are  to  be  made  in  the   following  order: 

1.  All  regular  route  drivers. 

2.  Special  deliveries. 

3.  Charge  sales  by  trucks. 

4.  Charge  sales  to  dealers. 

5.  Cash  sales  to  dealers. 

6.  Cash  sales  by  cash  register. 

Sufficient  space  should  be  allowed  for  each  route  entered  in  the  Output  Book  to  permit  the  entry 
of  the  number  of  loads  the  route  will  probably  use.  ^ 

When  a  driver  receives  ice  from  another  station,  plant  or  ice  company,  the  weight  should  be 

ZZU^l'^'yT  '^"!,'*  ^^^""""  ^°'  *^^  """^^^  ''  '"^^  «*^*--  -  --e  Of  thlcomp^ny  in  th 
aLZ  t  "fir.  '    r"  ""^  *^/"*^y  «^  *he  weight  should  also  be  made  in  the  ''Remarks"  column 
and  the  total  of  such  ice  credited  to  the  company  or  station  from  whom  it  was  received,  on  Form  42 
The  total  amount  of  the  ice  so  purchased  or  transferred  should  be  checked  by  telephone  with  the 
company  or  station   from  which  the  ice  was  purchased,  the  morning  following  the  receipfof  the 

Oeneral  Instructions  for  Scale  Work. 

AH  wagons  entering  or  leaving  the  yard  must  be  weighed  in  and  out,  whether  hauling  ice  or  other 
supphes,  such  as  oats,  hay,  coal,  etc.  The  weight  of  each  route  wagon,  truck,  supply  and  special 
delivery  wagon  must  be  entered  in  the  Output  Book  (Form  62)  at  the  time  of  weighing,  and  before 
the  scale  ,s  changed  for  another  weight.    The  weight  of  all  other  wagons  entering  the  ;ardwUl  be 

rnd"whlh"e    ,1  ^T  «°'"'.  'r"""  "'  '"'"''  *'"'  "^■"«'  ""■""«■•  "'  --«  "'"^^  description  of  the  wagon 
and  whether  the  driver  weighs  in  "on"  or  "off."  «»"", 

The  time  the  driver  left  the  station  with  his  first  load  of  ice  and  the  time  he  returned  from  serving 
the  customers  on  his  route  should  be  entered  in  the  spaces  provided  for  this  purpose. 

•   ^"T^u^T  ^^  *^^   company   should   not   be   permitted  to  remain  on  a  wagon  while  it  is  bein*r 
weighed,  but  should  stand  at  or  near  the  horses'   head.  ^ 

s.alpf  \ll^n  T^u^  i^'J"''''"  weighing  out  mornings  to  hand  to  each  driver  as  he  passes  over  the 

hm^M  hp  u^  f  ^?      '"  *^'  ^''''"''  °^  ^^'  ^"^'^-     "^^^  ^^"P^'^  P«"«hes  and  the  order  books 

should  be  kept  in  a  rack  conveniently  located  near  the  scale,  each  pouch  plainly  numbered. 

Sales  at  the  Station. 

For  all  cash  sales  of  200  lbs.  or  less  the  cash  sale  tickets  should  be  used  as  follows- 
For     5  cents  worth  of  ice.  Form  32— Color  of  the  ticket  is  Blue. 
For     50  lbs.  of  ice,  Form  33— Color  of  the  ticket  is  White. 
For  100  lbs.  of  ice,  Form  34— Color  of  the  ticket  is  Red. 
For  200  lbs.  of  ice.  Form  341/2— Color  of  the  ticket  is  Yellow. 

If  the  price  charged  for  ice  is  in  excess  of  50  lbs.  for  ten  cents,  two  of  the  five-cent  tickets  can 
L"!h  K  t".'^"*'  ^""^^^  *'  ^^'^'^^  ^y  *^^  customer.    For  all  sales  in  excess  of  200  lbs.  the  wagon 

erster%rr75^f  "h '"'  '^k  ""'  '"*^  "'^^'*^  '''''^'''  ""  ^^^"^  «*'   *^^"   ^"^^^^^   ««   the   cash 
register  (torm  35),  showing  the  quantity  sold  and  the  amount  of  cash  received.    The  original  ticket  of 

tftis  form  IS  to  be  given  to  the  customer  as  a  receipt  for  the  ice  purchased.    For  all  sales  on  account, 

-74- 


including  any  sales  to  dealers,  the  in  and  out  weights  should  be  entered  on  Form  61  and  the  pur- 
chasers' signature  secured  on  Form  51,  showing  the  weight  of  the  ice  sold. 

All  cash  sales  entered  on  Form  35  shall  be  entered  in  the  Output  Book  in  total  at  the  close  of  the 
day's  business,  showing  the  total  weight  of  the  ice  sold  and  the  amount  of  cash  received. 

Special  Dei  ivories. 

The  special  delivery  wagon  should  be  treated  the  same  as  a  route  wagon,  charged  with  the  weight 
of  the  ice  taken  out  and  credited  with  the  coupons  returned  and  the  weights  as  shown  by  signed  tickets 
(Form  49)  returned  by  him.  The  charges  from  Form  49  are  to  be  made  direct  to  the  customer's 
account  cards  (Form  2). 

Suppiy  Wagon. 

If  the  entire  load  of  ice  taken  out  by  the  truck  is  for  one  route  or  driver,  the  net  weight  should  be 
charged  direct  to  the  driver  the  load  is  intended  for  as  soon  as  the  ice  is  weighed. 

If  the  load  is  intended  for  two  or  more  routes  the  weight  should  be  entered  on  Form  61  and  after 
the  return  of  the  supply  wagon  should  then  be  charged  to  the  drivers  who  received  the  same,  by  enter- 
ing the  weights  in  the  Output  Book  (Form  62).  To  avoid  disputes  between  the  driver  of  the  supply 
wagon  and  the  regular  route  drivers  regarding  the  amount  of  ice  supplied.  Form  49  can  be  used  by  the 
supply  man  for  the  purpose  of  securing  a  receipt  for  each  part  of  a  load  furnished.  The  ticket  (Form 
49)  is  to  be  signed  by  each  driver  receiving  part  of  a  load  and  all  the  tickets  given  to  the  clerk  upon 
the  supply  man's  return. 

At  the  close  of  the  day's  business  or  in  the  morning  of  the  day  following,  the  day's  output  should 
be  made  up  as  follows: 

1st. The  net  amount  of  ice  charged  to  each  driver  should  be  ascertained  by  subtracting  the  total 

of  the  "tare"  weights  of  each  driver  from  the  total  of  the  "gross"  weights  and  the  amount  entered  in 
the  net  total  column. 

2nd.— The  total  sales  to  each  dealer  should  also  be  entered  and  the  amount  of  cash  paid  by  each. 
This  information  can  be  obtained  from  Forms  35  and  51. 

3rd.— Enter  the  cash  sales  by  tickets  and  the  amount  of  cash  from  this  source  on  the  cash  register 
(Form  35),  the  first  and  last  number  of  the  5-cent  tickets  sold  that  day,  computing  the  weight  of 
the  same  and  the  total  realized,  viz:  If  the  first  ticket  sold  is  No.  1715,  the  last  ticket  No.  1821,  the 
following  entry  will  appear,  if  25  lbs.  is  allowed  for  5  cents: 
1715—1821. 

107  tickets — 2,675  lbs. — $5.35. 
The  50-lb.,  the  100-lb.  and  the  200-lb.  tickets  to  be  entered  in  the  same  manner.     The  same  entry 
should  also  be  made  in  the  Scale  Book  (Form  62)    for  permanent  record  of  the  numbers  of  the  tickets 

used.  ^         „ 

4th.— The  total  sales  of  the  day  should  then  be  proved  by   subtracting   the    total    of   the      tare 
weights  from  the  total  of  the  "gross"  weights  which  should  agree  with  the  total  of  the  "net"  total 
column  and  constitutes  the  "Total  Sales"  for  the  day. 

Note. 

Post  all  charge  sales  from  the  Scale  Book  (Form  62)  to  the  customer's  account  cards  (Form  2). 
Check  item  in  the  Scale  Book  after  the  charge  has  been  entered  on  the  card. 


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Form  65. 
Record  of  Driver's  Sales  and  Shrinkage. 

This  form  is  used  for  the  purpose  of  keeping  a  record  of  the  sales  of  ice  on  each  route  and  the 
results  of  each  driver's  work;  one  page  of  this  form  is  required  for  each  driver  per  month  and  one 
line  for  each  day. 

The  entries  should  be  made  as  follows: 

In  the  first  column  enter  the  total  number  of  pounds  sold  by  various  weight  and  by  coupon 
obtained  from  Forms  53  and  59B. 

In  the  second  column  show  the  pounds  of  ice  delivered  to  the  regular  order  customers,  ascertained 
as  follows:  In  the  columns  marked  7  times,  6  times,  etc.,  weekly,  a  record  is  kept  of  the  number  of 
regular  order  customers  served  and  the  quantity  taken  by  them.  Any  changes  affecting  this  record 
should  be  obtamed  from  Form  59B  and  the  changes  made  accordingly.  In  the  example  shown  under 
date  of  July  22nd,  the  driver  is  serving  ten  10-lb.  customers  for  which  he  is  allowed  100  lbs  •  one 
15-lb.  customer— 15  lbs.;  one  20-lb.  customer— 20  lbs.  and  one  50-lb.  customer— 50  lbs.,  maWng  a 
total  of  185  lbs.  which  is  entered  under  the  heading  marked  "Regular." 

In  the  third  column  total  the  sales  by  coupon  and  various  weight— 8,350  lbs.,  and  the  amount  he 
was  allowed  for  the  regular  order  customers  served— 185  lbs.,  making  a  total  of  8,535  lbs.;  an  allow- 
ance of  5%  IS  made  for  shrinkage,  or  227  lbs.,  making  a  grand  total  of  8,962  lbs.,  which  is  entered  in 
the  column  under  heading  "Ice  Sold." 

Fourth.— Ascertain  from  Form  62  under  heading  "Net  Total"  the  amount  of  ice  the  driver  was 
charged  with,  i.  e.,  8,700  lbs.,  which  should  be  entered  under  the  heading  "Ice  Charged." 

Fifth.— Ascertain  the  amount  the  driver  was  "short"  or  "over"  by  subtracting  the  lesser  amount 
from  the  greater  and  enter  in  either  the  "short"  or   "over"   column,   as  the   case   might  be.        In   the 
example  appearing  on  Form  65,  the  driver  was  over  the  difference  between  the  ice  sold    8  962  lbs 
and  the  ice  charged,  8,700  lbs.,  or  262  lbs.  '     ' 

The  number  of  customers  should  be  shown  each  day,  changes  in  the  number  served  bein*r 
obtained  from  Form  59B. 


FORM  66. 


Time  for  Week  ending 


Form  66. 
Time  Book. 

This  form  is  used  for  the  purpose  of  keeping  a  record  of  the  "time"  of  all  employes  and  the 
amounts  due  them. 

Each  Foreman  should  keep  his  own  "time"  and  the  "time"  of  all  the  drivers  and  helpers  under 
his  direction  and  the  copy  of  the  Form  (38)  in  use  should  be  kept  where  the  clerk  can  have  access 

to  it  at  all  times. 

The  "time"  of  all  the  employes  in  and  around  the  station  should  be  kept  by  the  Superintendent, 

entries  being  made  each  day. 

With  the  aid  of  the  small  time  book  kept  by  the  Superintendent  and  the  Foreman's  time  sheet 
the  clerk  can,  each  morning,  carry  all  the  items  to  Form  66.     This  is  then  totaled  for  the  payroll  at 

the  end  of  the  week. 

The  time  of  the  employes  of  the  Manufacturing  Department  should  be  kept  by  the  Engineer  in 
charge  of  the  plant  and  the  time  book  showing  the  record  of  the  same  should  be  sent  to  the  office 
each  week  for  verification  and  payment. 


( 


.1  ■ 


-78- 


-79- 


FORM   68. 


Form  68. 
Coupon  Sales  Book. 

The  Coupon  Sales  Book  is  used  for  the  purpose  of  entering  therein  all  the  sales  of  coupon  books 
made. 

An  ordinary  two-column  Journal  may  be  used  for  this  purpose.    Entries  are  to  be  made  from  the 
receipts  of  the  coupon  books  as  follows:     Date  of  sale,  number  of  the  route  on  which  sale  was  made 
number  and  series  of  the  book  sold,  name  and  address  of  the  purchaser  and  the  amount  of  coupons  in 
pounds  contained  in  the  book. 

The  route  number  and  the  page  upon  which  the  sale  is  recorded  should  be  noted  upon  each 
receipt.  ^ 

Charges  for  coupon  books  sold  should  be  made  from  this  book  only  and  should  be  entered  on 
Form  1  on  the  day  following  the  sale. 

The  amount  to  be  charged  for  the  book  sold  should  not  be  entered  in  the  Sales  Book  until  the 
charge  has  been  entered  on  the  customer's  account  card  (Form  1). 

The  entering  of  the  amount  in  the  Sales  Book  indicates  that  the  book  has  been  charged  to  the 
customer's  account. 

The  pounds  and  earnings  of  the  coupon  book  sales  should  be  totaled  each  day  and  both  totals 
entered  in  the  columns  provided  in  the  Summary  Book  (Form  70). 

The  total  of  the  sales  of  each  day  in  pounds,  and  the  number  of  entries  appearing  in  the  Sales 
Book  should  be  verified  by  the  counting  of  the  coupon  receipts  in  both  number  and  the  pounds  they 
represent.  Upon  completion  of  this  the  receipts  are  ready  to  be  filed,  as  shown  by  the  explanation  of 
the  use  of  Form  10. 

To  avoid  delays  in  entering  the  sales  and  charges,  one  Sales  Book  should  be  provided  for  each 
clerk  employed  for  such  work. 

-80- 


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Form  70. 
Summary  Book. 

This  form  is  used  for  the  purpose  of  entering  therein  each  day  a  summary  of  the  business  as 

shown  by  the  Daily  Report  (Form  42)  and  the  Coupon  Sales  Book  (Form  68)  and  Forms  59B  and  96. 

A  Trial  Balance  Book  containing  about  50  pages  may  be  used  as  but  four  pages  are  required  for 

'""'Vn' tie*  first  two  pages,  columns  should  be  headed  as   follows:     Total   Sales   or  Output,   Short 
Over  No.  of  Customers,  Route  Sales,  Truck  Sales,  Dealers'  Sales,  Station  Sales,  No.  of  Employes  and 
the  amount  of  the  payroll,  also  the  number  of  horses,  all  of  which  information  is  to  be  taken  from 

^'^'^Tle^ltgrand  t^^^  of  the  coupon  sales    should    be    entered    from   the    Sales    Book 

(Form  68)  The  total  pounds  of  coupons  redeemed  and  the  total  of  the  credits  allowed  for  them  are 
also  to  be  entered.  These  can  be  ascertained  by  referring  to  Form  96.  The  coupon  returns  can  be 
ascertained  by  totaling  the  returns  as  entered  in  Form  59B. 

On  the  next  two  pages  of  this  form  the  columns  are  to  be  headed  as  follows:  Ice-house  D^.  and 
"Cr.",  Total  Sales,  Ice  Machine  and  the  names  of  any  companies  from  whom  ice  is  purchased  and  the 
entries  made  from  the  Daily  Report  (Form  42).  ev,^«,r,  in  «n  thp 

After  all  the  entries  have  been  made  for  the  last  day  of  the  month,  the  amoun  s  shown  in  all  the 
columns  should  be  totaled  for  use  in  preparing  the  monthly  statement  (Form  60)  and  for  general 
information. 


-88- 


w 


FORM  71. 


ii 


It 


COUPON  REQUISITION 

THE  CITY  ICE  DEUVEBY  CO. 

COUPON  CLERK: ^^L£__POUCH 

BEGIN.  CHANCE,  CH\nGB,  CTOR 
Erase  Worda  Not  Wanted 

ROUTE  No.    /  0  0 


STA. 


^ 


Sot.  a. 

B. 

C, 

D. 

E. 

K. 

L. 

M_ 

TOTAL. 


.sfl 


Form  73. 

Window  or  Call  Cards. 

The  window  or  call  card  is  for  the  purpose  of  providing  the  customer  with  a  means  of  notifying  the 
driver  when  ice  is  wanted.  The'use  of  the  card  is,  however,  optional  with  the  customer,  and  the  non- 
appearance of  a  card  at  a  customer's  residence  will  not  be  considered  a  reason  for  lack  of  attention 
on  the  part  of  the  driver. 


cT 


Book* 


sS- 


^ 


'k,/0 


-BOOKS 


QUA 


Form  71. 
Coupon  Requisition. 

boo  Jo^irai!.:  sLrrirud  t  cr;/'  '^r^  ^  "•^"^^  ^""-'"^  '^^ ""-"- »'  ^"^  -"p- 

of  each  ser^s  and  f  hrltr  k  ?  u  ''  '°™'  "  '''P'  °"  *  'P'"'"^  ^"owing  the  number  of  books 
k  eptL  driver  suppledwth  2  h     °'/  r"'"  "'  ''''''  "'"'''  '""  '"«  ^'^'^  ^"ali  continue  to 

by  the  Superintended!  "'  ■"""'  '''°"°  "^  '"'^  '''^'"  ""*»  '  ''"ange  is  authorized 

tendrt^n'r  p  "'"  """"l"  ".'"*''"'  '"  ''""'*  *  <=°Py  °f  this  form  should  be  filled  out  by  the  Superin 
Required"  '""'"''"  ''""'"^  '^"''  ™"'^  """'>-  -"  '"«   -->>-  "f  each   series  of  cou^o"  broks 

series'^fThe  loTboVk^and'ti"'*  "f  ""'k''"  P""'"  "^"P"'*'^  ^°P'^^  ^""-'"'^  '"e  date,  number  and 
be  retained  hvth.H!\f  !  '■°  ""■"""■  °'  '"'  ''"^"''  '"'°  '<"^'  '"e  book.  One  of  the  copies  is  to 
who  losHl  hi.  I^°u  ''^"■""^  ""  ^^'  ""P''^^'^  ^°Py  should  be  placed  in  the  pouch  of  the  driver 
who  lost  the  book  and  shall  remain  in  the  pouch  until  the  book  has  been  located  or  charged  to  him 


-84- 


FORM  78. 


The  following  notice  is  printed  on  the  reverse  side  of  the  card: 

Customers  are  requested  to  hang  this  card  in  the  window  early  in  the  morning  on  the  day  ice  is 
wanted,  the  lower  corner  showing  the  quantity  desired.  If  the  driver  should  fail  to  call  before 
2  o'clock,  please  advise  us  by  telephone.  ^^  ^^^  ^^ 


-85- 


tl 

»I 


I 


Ji 


I: 


Mil 


FORM  74. 


FORM  7B. 


Kd.  y^Mj^ 


THE  CITY  ICE  DELIVERY  CO. 

-Collector  for  Sta    S 


No. 


SAL 


Form  74. 
Collection  Book  (or  Collection  Sheets). 

This  form  is  used  for  the  purpose  of  entering  therein  all  collections  made;  either  loose  leaf  sheets 
or  an  ordmary  two-column  Journal  may  be  used. 

n«r.  '^^'  P"''^"  "^^^^"^  *h^  collections  should  enter  his  name,  date  the  collections  were  made,  the 
name,  address  and  the  amount  collected  of  each  customer. 

.^.u^^^^-,^lT^\  Z  ^^^^^^°^^«  "^^^^  should  be  entered  in  the  column  provided.  Both  columns 
shall  be  totaled  and  the  amount  collected  should  then  be  turned  into  the  clerk  who  will  verify  the  coTt 
of  the  cash  and  prove  the  additions.  ^ 

Discounts  shall  however,  also  be  filled  in  on  Form  39,  but  cannot  be  made  without  having  first 
secured  the  approval  of  the  Creditman  or  the  Superintendent. 

When  entering  collections  in  the  Cash  Book  the  gross  amount  should  be  entered  on  the  debit  side 
and  the  amount  of  discounts  on  the  credit  side. 

Refunds. 

When  cash  is  returned  to  a  customer  for  unused  coupons,  for  which  payment  has  been  made  entry 
should  be  made  m  the  collection  blotter  following  the  collections  for  the  day  and  the  amount  pt^d  to  th^ 
customer  subtracted  from  the  total  collections.  Entry  of  the  coupons  returned  should  also  be  made  in 
the  Redeemed  Book"  (Form  96)  and  the  customer's  account  will  in  this  way  be  both  credited  wi  h 
he  coupons  returned  and  charged  with  the  cash  refunded,  one  entry  oft-setting  the  other.  All  collec- 
tions should  be  credited  to  the  customer's  accounts  the  morning  following  the  day  of  coUectfon. 

-86- 


THE  CITY  ICE  DELIVERY  CO. 

COMPARATIVE  REPORT  OF  CREDIT  DEPARTMENT. 

For  mek  ending Cu<,.'^..i<i^.Lj±'>id'..l90ll 


Form  75. 
Comparative  Report  of  Credit  Department. 

This  form  is  to  be  used  by  the  Creditman  on  which  to  furnish  a  weekly  report  of  the  results  of  his 
department.  The  information  necessary  for  its  preparation  is  obtained  from  the  collector's  weekly 
reports  (Form  37)  and  the  time  book  (Form  66). 

This  form  of  report  is  only  required  by  a  company  employing  possibly  fifteen  or  more  collectors. 

-87- 


IJ 


I    ;l 


FORM  76. 


Ijxi-Qi 


^/iO'Oi        TFTTT^ 


JX-j>r 


ClAyC^ 


^^'^ 


ll 


Form  76. 
Receipt  for  Coupon  Book  Receipt. 


FORM  77. 


^    l-, 


j 


Form  77. 
_,,  .    .  Removal  Book. 

customerr;rL:i  "iru!t:r„t  "rt  ?'  ''''^r^  "^'^  "'^°'-'  ^^■''■''^'  *" '"-«"« «>«  cards  or 

-88- 


PORM  8B. 

NOTICE 


Remarks   CJ^h^ 


Th>.  grievance  must  be  adjusted  without  delay;  your  action  noted  below  and 
this  memorandum  returned  to  principal  office.  . 


^  f^^iy    ^^^KT^^fy   yLi^-n^i^^y  ^^ 


py      ^1^1/^  ^y   .^C^/7^^yf 


JL^ipL^ 


J  J     ^77  J^,/>-f^r-/^i.-uv<^  y    A. 


Signed 


ss 


No- 


carbon  COPY  TO  BE  SENT  TO  TROUBLE  CLERK  AT  ONCE. 

COMPEAINT  MEMORANDUM 


Station. 


L 


NOTE— In  reporting  complaint  note  carefully  exact  grievance  as  stated  by  customer,  employe 
Involved  if  possible,  also  deta^ils,  tii^,  place,  etc    Sign  and  report  to  head  of  your  department 


Name  of  Custope 
Remarks     •fevtt^^. 


le,  also  details,  time 


^^tyiy' 


Address 4^ 


LC.^2^^ 


Jl^^^  jf^J 


J^ 


^/t^J   H  ^j^^^i^rXy^ . 


./y-T^.^iyt/h- 


Reported  for  investigation  to- 
Date-  U'/^-oi 


Signed. 


(^    6^  Qyf^^v^^J^. 


■CiMfc'— Colkctoi 


REPLY  ON  REVEP^B  SIDE  ONLY. 

Form  85. 
Complaint  Memorandum. 

This  form  is  used  for  the  purpose  of  preparing  a  record  of  each  complaint  received.  Copies  of 
this  form  are  to  be  carried  by  each  collector  and  shall  also  be  kept  at  each  of  the  company's  offices  and 
it  shall  be  the  duty  of  each  employe  to  make  a  written  report  of  each  complaint  received. 

All  complaints  such  as:  Customer  claiming  to  have  received  "short  weight,"  improper  conduct  of 
an  employe,  property  damage,  irregularity  in  the  delivery  service,  etc.,  etc.,  should  be  reported  on  this 
form  and  should  then  be  forwarded  to  the  head  of  the  department  against  whose  employe  the  com- 
plaint is  made. 

It  shall  be  the  duty  of  the  department  head  when  receiving  a  complaint  to  have  it  carefully  investi- 
gated and  then  to  take  such  measures  as  are  necessary  for  the  maintenance  of  discipline  or  the  better- 
ment of  the  service  of  the  company,  as  the  case  may  be. 

The  reverse  side  of  this  form  is  arranged  for  the  reply  to  the  complaint  made  and  should  also 
show  when  possible  what  action  was  taken  to  adjust  the  matter. 

One  of  the  ofTice  employes  should  be  designated  "Trouble  Clerk"  and  should  be  responsible  for 
the  forwarding  of  the  complaints  made  to  the  proper  parties  and  should  also  report  to  the  Superin- 
tendent any  lack  of  attention  given  to  such  matters. 

The  clerk  shall  also  see  that  replies  to  complaints  are  promptly  made  and  when  the  matter  is 
adjusted  the  memorandum  upon  its  return  should  be  filed  for  future  reference. 

-89- 


r  •' 


n 


I*» 


FORM  89. 

SUPERINTENDENT'S  COMPARATIVE  REPORT 


For  VVfelt  endings 


REPORT  OF  DRIVERS  'SHORT  ICE 


Rouic 

No. 


J^ 


-^O- 


DRIVER 


U.  i/n  cyr....^l 


Ice  Short 


AA. 


'£2. 


L 


±^ 


REPORT  OF  THE  MANUFACTURING  DEPARTMENT 


Total  Tons  ProdurrH 


Average  per  day  (tons) 


Cost  of  Fuel  (per  ton) 


Pay  Roll  for  Week 


Time  Lost  (hours) 


Cost  of  Water  (per  ton) 


Number  of  Employees 


REPORT  OF  THE  DELIVERY  DEPARTMENT 


Wholesale  Sales    (tons) 


Dealers'  Sales 


Wagon  Sales 


Station  Sales 


Total  Sales 


Car  Shipments 


Average  No.  of  Employees 


Pay  Roll  (or  Week 


No  of  Routes 


Average  SaJes  per  wagon  per  da\ 


^^ 


U. 


Ll 


J-i- 


^ 


il 


Remarks: 


Etc 


ii. 


Ii  CKl  r 


kl 


III- 

liHii 

til 


For  descriptive  matter,  see  page  91. 
-90- 


Form  88. 

(Superintendent's)  Comparative  Report. 

This  statement  is  used  for  the  purpose  of  furnishing  the  management  with  a  comparative  report 
of  the  business  of  the  company  for  each  week,  comparisons  being  made  with  the  same  week  of  the 

previous  year.  lu  n  -^         t 

The  report  should  be  prepared  on  Saturday  of  each  week  for  the  week  ending  with  Friday  of 

the  current  and  of  the  same  week  of  the  previous  year. 

The  number  of  customers  served  on  Friday  of  each  week  for  the  two  years  should  be  shown  for 
each  Foreman's  district  and  the  total  number  served  by  the  company.  The  increase  or  decrease 
should  also  be  shown,  as  compared  with  the  previous  year. 

The  number  served  during  the  previous  year  on  each  Friday  should  be  tabulated  during  the  winter 
in  order  to  have  the  same  in  readiness  for  the  busy  season,  the  information  being  obtained  from  the 

customer's  account  cards.  ,    j.  .  •  x    x      n  u 

In  order  to  secure  an  accurate  record  of  the  number  of  customers  in  each  district,  it  will  be  neces- 
sary to  have  all  the  commence  and  stop  dates  noted  on  all  the  customer's  cards  (Forms  1-2-4-5) 
throughout  the  entire  year.     For  the  current  year  the  number  of  customers  should  be  ascertained 

from  Form  65.  ,      ,       •         ,      u- 

Under  heading  "Ice  Short"  show  each  driver's  total  shortage  for  the  week,  showing  also  his  name 
and  route  number.    Only  the  total  shortage  should  be  shown  and  no  deductions  made  for  "Ice  Over." 

(From  Form  65.)  ,  ^       ,.      •       lu    *  *  i 

A  comparison  of  results  in  the  Manufacturing  Department  should  also  be  made,  showing  the  total 
output  of  the  week  and  the  average  number  of  tons  produced  per  day,  cost  of  the  fuel  and  water  per 
ton  of  ice  produced,  the  number  of  employes  and  the  amount  of  the  payroll  for  both  the  fiscal  and 
previous  year  and  the  increases  or  decreases  in  each  of  the  items.  This  information  is  obtained  from 
Forms  43-66-70  or  from  the  Engineer.  ^        , 

A  comparison  of  the  tons  sold,  number  of  employes,  amount  of  the  payroll,  and  the  number  of 
routes  in  service  should  also  be  made  in  the  spaces  provided  for  the  purpose. 

A  comparison  of  the  average  temperature  for  the  week  should  also  be  made  with  the  correspond- 
ing week  of  the  previous  year,  as  the  actual  results  cannot  be  ascertained  without  considering  this  factor. 


-91- 


FORM  96. 


L  I 


m 


FORM  96. 


OLi^cJify        ZZ'd^ 

^      (f 

/gfrz 

% 

ys^j.^     ' 

/,  ^  ^  c^lcZ^^..^^ 

/ 

x^ 

3 

JJ 

/ 

- 

1 

Form  96. 


Coupon  Redeemed  Record. 


Hi 


Form  86. 
Record  of  Coupon  Books  Issued. 

This  form  is  used  for  the  purpose  of  keepinff  a  rerorri  c^i  nil  tho  »«„,.«     u     i     • 
dHve.  o.  any  othe.  employes  of^the  eompau^  wh^rlllTtoT^^^^^^^^^  ^'^ 

re  J:rfL?arp:ucM^^^  -^^  ''  ^'''  '-  '''   ^-^-^   -^    -e   pa.e   or  lea;  will   he 

numht^ofrvr.^';or^^^^^^^  rr ''-  t\-'  '--'  -  ^^^ 

.r  each  ^.enes^^  of  coupon  hooks  issued  an^  Z  ^JT^  ea^^ Zl^ntef  u^^ t^  L\™ 
Note^See  "Coupon  Books  and  Records"  for  further  information  regarding  the  use  of  this  form. 


-92- 


This  form  is  used  for  the  purpose  of  recording  all  unused  or  partially  used  coupon  books  returned 
by  the  customers. 

The  name  and  address  of  the  customer,  number  and  series  of  the  coupon  book  returned,  the 
pounds  represented  by  the  coupons  contained  therein,  and  the  amount  of  the  credit  allowed  should  be 

entered. 

The  credit  for  the  coupons  returned  is  allowed  at  the  same  rate  the  customer  was  charged  for 
the  book,  and  should  be  posted  to  the  customer's  account  card  (Form  1). 

When  posting  show  the  date,  number  and  series  of  the  book,  pounds  of  coupons  returned  and  the 
amount  of  the  credit  allowed. 

Totals  of  each  day,  both  weight  and  the  amount  of  credit,  are  to  be  entered  in  the  Summary  Book 

(Form  70). 

After  entry  has  been  made  in  the  redeemed  book  and  the  credits  posted  to  the  customer's  account 
card,  the  coupon  books  returned  should  be  destroyed. 


11 


^d3- 


FORM  107. 


FORM  99. 


Record  of  Ccmpons  Rectived  from  ''Star''  Customers 

OhG,.  *7  For  Week  Endiiu: CjJ,^^Jy    j.^-jJL 


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ADDRESS 


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II 


JULY 


12 


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Av. 


19 


20 


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23 


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20 


27 


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31 


^S.  S.USES     Vf 

^W.S.  Uses    2,1 
Average 


Lbs'  Per  Day 
Lbs.  Per  Day 
Lbs.  Per  Day 


AUGUST 


10 


11 


13 


14 


15 


16 


Av. 


17 


IS 


19 


20 


21 


22 


23 


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SEPTEMBER 


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16 


Av. 


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19 


20 


21 


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n 


Form  88. 


Record  of  Coupons  Received  from  SUr  Customers. 

This  form  is  used  for  the  purpose  of  bringing  to  the  attention  of  the  Superintendent  and  Foreman 
the  amounts  of  ice  taken  by  the  Star  Customers,  when  the  quantity  supplied  is  less  than  that  which 
frnnf  Pr'"/nT    ^    f  being  required.   The  information  for  the  preparation  of  this  list  is  obtained 

ix.^  Jp  "J/h  n'^K  I  !J  1  ^^T'J^^  ^""^"^^  *^^""  '^'*^  ^^y  ^"""^  *h^  ^««k  as  shown  in  the 
example.  It  shall  be  the  duty  of  the  Foreman  to  investigate  all  cases  appearing  on  this  form  and  report 
his  findings  to  the  Superintendent.  mauuiepun, 


-94- 


Form  107. 
Star  Coupons. 

This  form  is  used  for  the  purpose  of  keeping  a  record  of  the  amount  of  ice  used  by  each  ''Star" 
customer  and  keeping  a  check  upon  the  drivers  serving  customers  of  this  class. 

The  customer's  name  and  address  is  entered  upon  the  card  and  the  number  and  series  of  each 
coupon  book  sold  to  the  customer. 

An  entry  is  also  made  at  least  once  each  month  showing  the  average  amount  of  ice  the  customer 
should  take.  This  information  is  furnished  by  the  Foreman  and  the  amount  reported  by  him  should 
be  from  his  personal  knowledge  of  the  requirements  of  each  customer  and  is  to  be  entered  in  "red" 
in  the  space  provided  for  the  recording  of  fhe  coupon  book  numbers. 

A  list  should  be  prepared  each  week  (Form  98)  of  all  customers  who  are  using  (according  to  this 
record)  less  than  the  amount  reported  by  the  Foreman,  as  being  required  by  the  customer. 

This  list  is  for  the  information  of  the  Superintendent  and  the  Foreman  and  they  should  investi- 
gate all  cases  appearing  on  this  list  for  the  possible  dishonesty  of  the  driver. 

The  cards  should  be  kept  in  files  according  to  routes,  the  cards  of  each  route  being  filed  alpha- 
betically and  numerically  according  to  streets  and  street  numbers. 

The  numbers  of  the  coupon  books  should  be  entered  so  that  the  number  of  the  last  book  pur- 
chased by  the  customer  can  be  readily  determined. 

-95- 


IM 


Entry  of  the  series  and  coupon  book  numbers  upon  the  card  (Form  107)  can  be  made  from  the 
coupon  book  receipt  or  from  the  coupon  sales  book  (Form  68).  If  entry  is  to  be  made  from  Form  68, 
the  entries  of  the  books  sold  to  Star  Customers  should  be  marked  with  a  "Star"  at  the  time  entry  is 
made  in  the  Sales  Book. 

A  rubber  stamp  showing  a  small  star  can  be  used  for  this  purpose  as  well  as  the  marking  of  Star 
Customer's  Cards  (Form  1)  and  the  bills  for  Star  Books  sold. 

The  Star  coupons  were  retained  for  entry  on  these  cards,  the  coupons  from  each  route  in  a  sepa- 
rate envelope  showing  the  date  of  return  and  the  route  number.  The  entries  to  the  cards  should  be 
as  follows:  The  envelopes  should  be  taken,  one  at  a  time,  the  coupons  removed  and  laid  out  on  the 
desk,  arranged  according  to  the  numbers  of  the  coupons.  The  cards  of  the  corresponding  route  should 
then  be  taken  from  the  file  and  each  card  taken  separately  and  the  number  of  the  last  book  sold  to  the 
customer  should  be  ascertained.  The  coupons,  showing  the  number  of  the  last  book,  should  then  be 
found  (if  any  were  returned)  among  those  laid  out  and  the  pounds  they  represent  entered  on  the  card 
opposite  the  date  the  coupons  were  returned. 

After  having  entered  the  weights  upon  the  cards,  if  any  coupons  remain  unentered,  the  coupon 
receipt  files  should  be  referred  to,  to  assist  in  locating  the  discrepancies. 

After  all  entries  have  been  made  the  coupons  should  be  destroyed. 

Note  1. 

One  clerk  can  do  the  work  as  described  for  from  60  to  100  customers  in  an  hour's  time,  the  num- 
ber taken  care  of  differing  according  to  the  amount  of  ice  used  by  the  customers  and  the  ability  and 
experience  of  the  clerk. 

Note  2. 

This  form  is  entirely  independent  of  the  customer's  account  card  (Form  1)  and  has  no  connec- 
tion whatever  with  the  account  of  the  customer. 


-9e- 


CHAPTER  NINE. 
GENERAL  BOOKKEEPING. 

No  detailed  system  can  be  provided  for  the  General  Bookkeeping  that  would  apply  to  all  com- 
panies, for  many  are  engaged  in  other  lines  of  business  which  make  the  conditions  differ  so  materially 
that  only  a  general  outline  of  this  can  be  attempted. 

For  a  company  doing  a  business  in  excess  of,  possibly,    15,000    tons    a    system    is    suggested    as 

follows : 

Books  Required. 

Voucher  Record.  :        .  . 

Index  to  Vouchers.  ;  :  ■. 

Summary  of  Costs. 

Cash  Book. 

Journal.  . 

Ledger.  i 

Trial  Balance. 

The  Voucher  Record. 

The  use  of  a  voucher  record  is  particularly  recommended  for  a  company  operating  several  delivery 
stations,  ice-making  plants  or  ice  houses.  The  voucher  record  must  be  devised  and  planned  to  suit 
the  particular  needs  of  each  company  anticipating  its  use.  A  company  operating  several  stations  or 
plants  should  have  the  voucher  record  arranged  with  columns  for  the  distribution  of  purchases  to  the 

various  stations  or  plants. 

Columns  should  also  be  provided  for  the  amounts  to  be  charged  to  the  "Inventory  Account"  and 

to  the  "General  Expense  Account." 

A  voucher  should  be  prepared  at  the  end  of  the  month  in  favor  of  each  concern  from  whom  pur- 
chases were  made  and  then  entered  in  the  voucher  record  giving  it  its  number. 

W^hen  for  any  reason  the  immediate  payment  of  any  account  is  required,  a  voucher  should  be  pre- 
pared at  the  time  of  payment  and  then  immediately  entered  in  the  voucher  record,  also  giving  it  its 
number. 

Spaces  should  be  provided  on  the  vouchers  for  the  entering  of  the  voucher  No ,  Audit  Book 

Folio,  Month  voucher  was  prepared.  Journal  Folio,  and  the  number  of  the  check  issued  in  payment. 

Care  should  be  taken  to  enter  the  check  number  at  the  time  the  check  was  issued,  or  if  paid  in 
cash  to  enter  the  word  "cash"  in  the  space  provided  for  the  check  number. 

The  vouchers  should  be  arranged  to  provide  space  for  such  endorsements  as  may  be  considered 
necessary,  such  as: 

O.  K.  of  the  department  receiving  the  goods. 

O.  K.  of  the  purchaser,  that  the  price  and  terms  are  correct. 

O.  K.  of  the  accounting  department  that  the  extensions  are  correct. 

0.  K.  of  the  officials  for  payment. 

Separate  files  should  be  provided  for  the  paid  and  unpaid  vouchers,  the  same  to  be  kept  in  numeri- 
cal order. 

For  each  account  shown  in  the  voucher  record  an  account  should  be  opened  in  the  Ledger  and  the 
total  of  the  amounts  for  the  month  carried  to  its  respective  account  in  the  Ledger. 

An  account  should  also  be  opened  in  the  Ledger  called  "Audited  Accounts  Payable"  to  which  the 
entire  amount  shown  on  the  voucher  record  should  be  credited  at  the  end  of  each  month. 

As  soon  after  the  first  of  the  month  as  possible  entries  should  be  made  in  the  Journal  showing  all 
payments  of  vouchers  which  have  been  paid  by  check  during  the  preceding  month;  date  of  payment, 
name  of  party  to  whom  the  voucher  is  payable,  number  of  the  voucher  and  the  amount  paid  should  be 
shown. 

Those  paid  by  cash  should  be  entered  in  the  Cash  Book  at  the  time  payment  is  made,  showing 
date  of  payment,  the  name  of  the  person  or  firm  to  whom  payment  was  made,  number  of  the  voucher 
and  the  amount  paid. 

-97- 


I 


The  total  of  the  vouchers  paid  by  check  or  by  cash  should  be  charged  to  the  "Audited  Accounts 
Payable  Account,"  and  the  balance  shown  by  the  Ledger  after  the  above  entries  have  been  made  being 
the  amount  of  the  vouchers  remaining  unpaid.  The  balance  of  this  account  (Audited  Accounts  Pay- 
able) as  shown  by  the  Ledger,  should  be  verified  from  time  to  time  by  comparison  with  the  unpaid 
vouchers,  and  if  not  in  agreement,  the  payments  made  should  be  checked  and  the  differences  located 
and  corrections  made. 

It  is  claimed  by  many  authorities  on  bookkeeping  that  the  voucher  system  entails  considerable 
extra  work,  but  for  a  company  of  suftlcient  size  to  carry  out  the  department  idea,  it  affords  an  excellent 
check  upon  the  accounts  payable  of  the  company,  and  provides  a  simple  and  excellent  method  for  the 
distribution  of  the  expenses  to  the  various  departments. 

The  opinion  of  a  bookkeeper  on  the  voucher  system,  based  on  thirty  years  of  experience  in  ice 
accounting,  is  as  follows: 

"I  know  that  it  is  claimed  by  some  very  good  authorities  on  bookkeeping  that  the  voucher  system 
entails  considerable  extra  work,  but  my  experience  has  been  to  the  contrary. 

I  have  kept  books  for  about  fifteen  years  by  the  old  method,  i.  e.,  of  carrying  all  Personal 
Accounts  to  the  Ledger,  and,  for  a  like  number  of  years,  I  have  used  the  voucher  system,  and  am  frank 
to  say  the  latter  is  much  more  simple  and  takes  much  less  time  after  having  become  thoroughly 
familiar  with  it.  This,  I  say,  in  spite  of  the  fact  that,  through  prejudice,  I  fought  the  voucher  system 
for  a  number  of  years  until  I  was,  by  circumstance,   obliged  to  use  it." 

Index  to  Vouchers. 

1.  An  index  of  the  vouchers  should  be  prepared  so  that  any  voucher  can  be  easily  found. 

2.  The  index  should  be  ruled  with  the  first  column  showing  the  name  of  the  concern  to  whom  the 
vouchers  were  made  payable,  followed  by  a  column   for  each  month  of  the  year. 

3.  The  vouchers  should  be  indexed  each  month,  showing  the  numbers  in  the  column  of  the 
month  the  voucher  was  entered  in  the  voucher  record. 

4.  Care  should  be  taken  not  to  include  any  invoice  of  subsequent  month  in  the  current  month's 
record. 

Summary  of  Costs. 

In  practically  all  lines  of  business  comprehensive  accounting  and  cost  systems  have  been  installed 
and  the  selling  price  of  the  merchandise  or  product  based  upon  the  cost  of  its  production  and  delivery. 
Until  recently  the  ice  business  has  practically  been  an  exception  to  this  rule,  as  a  majority  of  the 
dealers  lacked  any  definite  knowledge  of  either  their  costs  or  shrinkage  and  simply  based  their  prices 
on  those  charged  during  the  previous  year  or  upon  some  schedule  of  prices  adopted  in  some  neighbor- 
ing city.  Many  ice  dealers  have,  how.ever,  begun  to  realize  the  benefits  derived  by  their  having  the 
actual  knowledge  of  their  costs  and  several  of  them  have  found  the  following  system  to  be  both  simple 
and  effective  and  are  now  using  their  own  results  for  the  basis  of  arranging  their  schedule  of  prices. 

The  expenses  of  an  ice  company  are  made  up  of  three  factors:  Cost  of  Ice,  Cost  of  Delivery,  and 
the  Overhead  or  General  Expense. 

All  the  expenses  of  a  company  can  be  divided  under  these  three  headings,  after  which  the  items 
should  be  subdivided  into  the  principal  accounts  that  make  up  the  total  of  the  operating  and  general 
expenses. 

For  an  ice  manufacturing  plant  a  division  of  the  accounts  is  suggested  as  follows:  Labor,  Fuel, 
Water,  Ammonia,  Maintenance  and  Repairs,  Oil,  Waste,  Packing,  and  Sundries.  For  a  delivery  station 
the  following  accounts  are  suggested:  Horse  Feed  and  Bedding,  Shoeing,  Wagon  Repairs,  Labor,  and 
Sundries.  The  distribution  of  the  expenses  at  a  natural  ice  plant  would  be  as  follows:  Cost  of  Harvest- 
ing would  include  Labor,  Horse  Keep,  Maintenance  and  Repairs,  Rents,  Insurance,  Car  Loading  Expense, 
Sundries,  etc. 

For  the  division  of  the  General  Expense  the  following  accounts  are  required:  Interest,  Taxes,  Insur- 
ance, Telephone  and  Telegraph,  Office  Rents,  Sundries,  etc. 

The  number  of  the  subdivisions  and  just  what  they  should  consist  of  is,  however,  largely  a  matter 
of  opinion  and  may  be  determined  according  to  the  ideas  of  the  user. 

-9S- 


For  a  company  conducting  its  entire  business  from  one  location,  a  sufficient  number  of  columns 
can  be  provided  in  the  voucher  record  to  permit  the  distribution  of  the  purchases  direct  to  the  accounts 
and  the  summary  book  could  in  this  way  be  dispensed  with. 

After  the  division  of  the  expenses  under  the  various  headings  the  total  number  of  tons  should  be 
used  to  ascertain  the  costs  per  ton  of  the  various  parts  of  the  expenses  as  well  as  the  total  cost  to 
harvest,  manufacture  or  deliver.  These  costs  per  ton  should  be  compared  with  those  of  the  same 
month  of  the  previous  year  or  with  the  costs  of  other  plants  or  stations,  any  increases  should  be 
noted  and  the  reason  for  the  increase  ascertained  and  whether  it  was  justified  or  not  by  the  circum- 
stances or  conditions.  A  few  hours  attention  given  to  the  cost  department  of  the  business  each 
month  will  be  found  to  be  time  well  spent  and  will  provide  information  that  is  interesting,  instructive 
and  of  great  value  to  any  ice  dealer  desiring  to  obtain  an  exact  knowledge  of  his  business  and  to  keep 
his  expenses  within  a  safe  limit. 

The  Cash  Book. 

For  a  company  operating  several  stations  the  debit  side  of  the  Cash  Book  should  be  especially  ruled 
with  a  column  for  totals,  a  column  for  each  station  operated  and  one  for  sundry  receipts. 

The  credit  side  should  be  ruled  to  provide  a  column  for  totals,  columns  for  the  entry  of  cash  pay- 
ments of  vouchers,  one  for  each  bank  in  which  deposits  are  made  and  one  for  sundry  Ledger  accounts. 

When  entering  the  daily  receipts  the  source  should  be  shown,  i.  e.,  whether  by  Collectors,  Station 
Receipts  or  Main  Oflice  Receipts.     Any  entries  of  Sundry  Receipts  should  be  self-explanatory. 

A  summary  of  the  total  receipts  and  disbursements  should  be  prepared  each  month  and  the  totals 
only  carried  to  the  Ledger. 

The  Journal. 

The  use  of  the  three-column  Journal  is  advised  when  a  voucher  system  is  used;  the  first  column 
being  used  for  entry  of  the  various  audit  items,  carrying  the  total  at  the  end  of  page  or  items  into  the 
second  column,  using  the  second  for  debits  and  the   third  for  credits. 

Entries  should  be  made  in  the  Journal  for  all  voucher  payments  and  should  be  used  for  any  cross 
or  adjusting  entries  or  the  correction  of  errors. 

It  should  also  be  used  for  the  entering  of  a  summary  of  the  monthly  earnings  of  each  station  as 

shown  by  Form  60. 

It  may  also  be  used  to  show  a  summary  of  the  receipts  and  disbursements  as  shown  by  the  Cash 

Book. 

The  Ledger. 

The  use  of  old  style  Ledgers  is  advised  for  the  general  bookkeeping.  It  should  be  balanced 
monthly  and  used  as  a  basis  for  the  preparation  of  monthly  and  yearly  statements  of  sales,  earnings 
and  expenses  as  well  as  the  financial  statements. 

The  Trial  Balance. 

The  trial  balance  should  show  a  record  of  the  balances  as  taken  from  the  Ledger  at  the  close  of 
each  month  in  order  to  show  that  the  debit  and  credit  sides  of  the  Ledger  agree,  as  it  is  necessary  to 
prove  the  Ledger  to  be  in  balance  before  correct  reports  of  the  earnings  or  the  financial  condition  can 

be  prepared. 

For  a  company  conducting  its  entire  business  from  one  location  and  selling  less  than  10,000  tons 

per  year,  the  following  system  of  general  bookkeeping  is  suggested: 

A  company  of  the  size  mentioned  would  probably  find  it  more  simple  to  do  without  the  voucher 
system  and  use  only  the  Cash  Book,  Ledger,  Journal  and  Trial  Balance. 

A  four-column  Cash  Book  is  recommended  with  the  columns  headed  as  follows:  On  the  debit 
side,  first  column.  Total  Receipts;  second,  Cash  Sales;  third.  Collections;  fourth.  Sundry  Receipts. 

All  entries  of  cash  receipts  are  to  be  obtained  from  Form  35,  and  only  a  summary  of  the  receipts 
is  to  be  entered  at  the  close  of  the  day's  business. 

On  the  credit  side  columns  should  be  headed  as    follows:    first,    Totals;    second.    Bank    Deposits; 

third.  Expense;  fourth.  Sundries. 

Whenever  it  is  possible  to  do  so  make  payments  by  check,  entering  only  the  incidental  expenses 
in  the  Cash  Book  in  the  column  headed  Expense. 

-99- 


M 


■-\ 


m 


•»'5i 


Entries  from  the  Cash  Book  to  the  Ledger  should  be  made  but  once  a  month.    A  summary  of  the 
total  receipts  and  disbursements  is  to  be  entered  in  the  Journal,  to  be  followed  by  entry  to  the  Ledger. 

An  example  of  the  Journal  entry  is  as  follows: 


Example  No.  1. 


Debit 
$4,128.53 


Credit 

$3,913.53 
215.00 


July  31     Cash  Dr.  (Total  Receipts) 
Ice  Sales  and  Receipts 
Inventory — Sold  Horse  No.  17 
July  31      Bank  Deposit  $3,963.50 

Delivery  Expense  (Sundry  Items)     17.25 
Ice  Making  (Sundry  Items)  3.15 

Cash  3,983.90 

After  the  above  entries  to  the  Ledger  have  been  made,  the  amount  of  cash  on  hand  and  the  cash 
balance  as  shown  by  the  Cash  Book,  and  the  balance  as  shown  by  the  Ledger,  should  be  compared  and 
the  differences  located  if  the  amounts  are  not  in  agreement. 

But  one  entry  of  the  earnings  of  the  company  will  be  required  for  each  month,  the  information 
being  obtained  from  the  Statement  of  Earnings  (Form  60). 


(No.  2)  Example  of  Journal  Entry. 

July  31 


Debit 
$4,511.06 


Ice  Sales  and  Receipts 
To  Ice  Sales 
Total  Sales,  1,809,500  lbs.  at  $4.98 
Coupon  Liability,  408,675  lbs.  at  $6.41 


Credit 
$4,511.06 


The  Ice  Sales  and  Receipts  account  (as  shown  by  Example  No.  2)  is  charged  with  the  total  earn- 
ings or  amount  realized  from  Ice  Sales  during  the  month  and  is  credited  (as  shown  by  Example 
No.  1)  with  the  total  amount  of  the  collections  and  cash  sales,  the  balance  of  this  account  being  the 
amount  of  the  customer's  accounts  receivable,  which  should  agree  with  the  "Net  Amount  Outstanding" 
as  shown  by  Form  60. 

The  statements  and  invoices  for  all  goods  purchased  during  the  month,  after  having  been  approved 
by  the  Superintendent  or  by  the  persons  authorized  to  do  so,  should  be  entered  in  the  Journal  and 
then  charged  to  the  proper  account  in  the  Ledger.  The  car  record  (Form  64)  should  be  checked 
against  all  bills  for  car  shipments  of  any  kind  which  were  received  during  the  month. 

All  checks  issued  should  be  entered  in  the  Journal  and  the  amounts  of  the  same  charged  to 
their  respective  accounts  and  the  total  amount  credited  to  the  bank  upon  which  checks  were  drawn. 

The  balance  as  shown  by  the  bank  passbook,  or  bank  statement,  should  be  verified  by  comparison 
with  the  check  book  and  Ledger,  and  if  not  in  balance  the  items  should  be  checked  and  the  errors 
located.  The  listing  of  the  outstanding  checks  and  numbers  on  the  stub  of  the  check  book  each  month, 
when  checking  the  bank  balance,  will  be  found  to  be  a  great  convenience.  A  notation  should  also  be 
made  on  the  stub  of  the  check  book  showing  that  the  balances  have  been  verified. 

The  Ledger  should  contain  such  accounts  as  follows:  Inventory,  Capital  Stock,  Cash,  Bank,  Bills 
Receivable,  Ice  Sales  and  Receipts,  Bills  Payable,  Ice  Sales,  Labor,  Delivery  Expense,  Ice  Making,  Ice 
Harvesting  Account,  Ice  Cost,  General  Expense,  Loss  and  Gain,  and  the  necessary  Personal  and 
Creditor's  Accounts. 

After  all  the  entries  to  the  Ledger  have  been  made  and  the  trial  balance  has  been  taken  and  found 
to  be  in  balance,  a  statement  of  the  Sales,  Earnings  and  Expenses  for  the  month  should  be  prepared  as 
shown  by  the  example  of  Form  56. 


-100- 


CHAPTER  TEN. 


GENERAL  REMARKS. 

The  Basis  for  Determining  the  Price  to  be  Charged  for  Ice. 

There  are  two  methods  used  by  ice  dealers,  generally,  as  a  basis  for  determining  the  price  to  be 
paid  by  each  ice  customer. 

The  method  most  generally  employed  by  dealers  is  to  base  the  price  according  to  the  amount  of 
ice  taken  at  a  time. 

For  the  office  trade  or  customers  taking  10  or  15  pounds  daily,  no  objection  can  be  found  to  this 
method. 

This  method,  however,  causes  endless  trouble  in  keeping  the  accounts  of  all  customers  taking 
various  weights,  as  material  changes  in  the  amounts  of  ice  taken  at  a  time  necessitates  charging  the 
customer  with  several  prices  for  ice  delivered  during  the  same  month. 

In  such  cases,  it  is  difficult  to  convince  a  customer  of  the  fairness  of  this  method  or  for  the  dealer 
to  give  an  adequate  reason  from  the  consumer's  point  of  view  for  the  charging  of  three  or  four  differ- 
ent prices. 

The  charging  of  the  different  prices  may  seem  fair  to  the  dealer,  but  it  has  been  found  to  be  quite 
objectionable  to  the  customers  of  several  dealers,  and  if  the  method  employed  is  not  generally  satis- 
factory to  the  consumers  it  is  surely  a  poor  system  to  follow.  Another  objectionable  feature  of  this 
method  is  that  a  customer  is  often  quoted  a  price  based  upon  the  quantity  taken  when  the  first  delivery 
was  made,  and  as  this  is  usually  greater  than  any  subsequent  amount  wanted  by  the  customer,  it 
necessitates  an  immediate  increase  in  the  price  or  a  continuation  of  service  at  a  cut  rate. 

This  method  has  worked  fairly  well  in  some  cities,  its  success,  however,  is  due  principally  to  the 
local  conditions  existing  in  those  cities.  It  is  the  opinion  of  the  writer  that  a  more  equitable  and 
simple  arrangement  is  to  base  the  price  to  be  paid  by  the  customer  upon  the  average  daily  consump- 
tion during  the  best  months  of  the  year,  i.  e.,  May  1st  to  September  30th.  By  using  this  plan  the 
customer  secures  a  definite  rate  for  all  ice  used  during  the  entire  year  and  greatly  simplifies  the 
accounting. 

This  method  necessitates  the  preparation  during  the  winter  of  each  year  of  a  complete  list  of  all 
business  places  served,  the  list  showing  the  name  and  address  of  the  customer,  the  total  amount  of  ice 
used  during  the  time  stated  (May  1st  to  September  30th)  and  the  average  daily  consumption  of  each 
customer.  The  information  furnished  by  means  of  this  list  is  very  instructive  and  gives  an  ice  dealer 
some  very  valuable  information  regarding  the  company's  business.  It  also  furnishes  an  excellent 
foundation  for  a  general  knowledge  of  his  competitor's  business,  as  the  general  average  amount  of  ice 
used  by  customers  in  any  one  kind  of  business  is  the  same  whether  served  by  one  dealer  or  another. 

In  some  cities,  due  to  local  conditions  or  to  other  reasons,  it  is  considered  advisable  to  make  a 
flat  rate  to  butchers  and  hotels,  but  all  other  wholesale  trade  is  charged  in  accordance  with  the  daily 
average  taken. 

Under  this  plan,  only  two  prices  are  charged  for  all  ice  sold  to  the  family  trade.  The  customer 
using  less  than  an  average  of  fifty  pounds  daily  pays  one  price  and  those  taking  in  excess  of  that 
quantity  a  slightly  lower  price. 

Exception,  however,  is  made  to  employes  of  the  company  and  to  customers  using  ice  in  consider- 
able quantities' at  a  place  of  business,  these  being  furnished  at  a  reduced  price  of  about  25c  per  hun- 
dred pounds. 


-101- 


:a«  \. 


rkf'^^^r' 


Objection  can,  as  a  matter  of  course,  be  found  to  any  method  of  basing  ice  prices,  but  the  second 
plan  mentioned  has  produced  better  results  in  several  cities  where  both  plans  were  tried  and  it  has 
also  been  much  more  satisfactory  to  the  consumer,  who  is  after  all  the  best  judge  of  the  matter. 

Ice  Sold  for  Cash. 

The  reader  has  undoubtedly  noticed  that  there  is  no  provision  in  this  system  for  the  sale  of  ice 
by  the  drivers  for  cash.  The  reason  for  its  omission  is  that  the  results  of  several  companies  who 
have  discontinued  the  practice  have  clearly  proven  the  advantage  of  permitting  drivers  to  only  deliver 
ice  and  not  to  sell  ice  for  cash,  books  for  cash  or  to   make  any  collections. 

With  constant  attention  of  the  Route  Foreman  directed  to  the  changing  of  the  method  of  taking  ice 
from  cash  to  coupon  a  great  percentage  of  such  trade  can  be  changed  to  the  more  desirable  method 
of  serving,  i.  e.,  by  coupons. 

In  the  event  however  of  a  company  being  compelled  by  law  or  by  force  of  circumstances  to  con- 
tinue its  sale  for  cash,  the  writer  would  advise  the  sale  of  such  ice  to  be  made  at  the  highest  retail  price 
charged  by  the  company  and  the  cash  price  to  be  in  excess  of  any  price  charged  for  ice  sold  by  any 
other  method. 

The  price  list  of  a  company  permitting  this  practice  should  be  arranged  to  show  all  the  advantage 
possible  to  the  customers  purchasing  ice  by  the  coupon  system,  assisting  in  this  way  the  sale  of  the 
coupon  books  and  their  more  general  use. 

In  connection  with  the  discontinuance  of  the  sale  of  ice  for  cash  by  the  drivers,  the  encouragement 
of  the  sale  of  ice  at  the  delivery  station  is  advised,  as  this  is  undoubtedly  the  most  profitable  part  of 
the  retail  ice  business. 

There  is  comparatively  little  expense  connected  with  such  sales  and  it  creates  new  business  which 
cannot  be  secured  by  the  delivery  wagons. 

The  prices  should  be  low  enough  to  make  this  method  of  purchasing  ice  quite  an  inducement  to 
the   customers   to   haul   their  own   ice    from   the   station. 

The  proof  of  the  popularity  of  this  method  of  selling  ice  is  proven  by  the  fact  that  one  company 
sold  over  800  5-cent  pieces  at  one  station  on  one  warm  summer  day.  Twenty-five  pounds  was  sold 
for  5  cents,  50  pounds  for  10  cents,  100  pounds  for  15  cents,  and  in  quantities  of  200  pounds  or 
more  12  V2  cents  was  charged. 

Shrinkage. 

It  has  been  the  experience  of  the  writer  that  too  little  attention  is  given  to  the  amount  of  shrinkage 
in  the  various  departments  of  the  ice  business,  particularly  so  to  the  loss  on  the  wagons  of  the 
company. 

There  are  hundreds  of  dealers  who  do  not  even  weigh  the  ice  taken  out  by  the  drivers;  some 
dealers,  having  m.achine  ice,  simply  count  the  blocks,  and,  as  a  rule,  the  dealers  who  handle  their  ice 
in  such  a  careless  manner  obtain  very  poor  results  and  are  at  a  loss  to  understand  the  reason  for  a 
deficit  when  called  upon  to  face  one. 

Then  there  are  countless  dealers  who  believe  that  the  money  lost  in  this  manner  amounts  to 
very  little  because  they  believe  that  their  ice  cost  is  low,  therefore  the  amount  of  shrinkage  is  of  no 
great  importance.  They  evidently  overlook  the  fact  that  most  of  the  so-called  "shrinkage"  was  sold  to 
some  "slow  customer"  for  cash  at  the  highest  price  obtainable,  causing  the  company  to  lose  not  the 
cost  of  the  ice  but  its  selling  price. 

The  writer  has  secured  from  time  to  time  figures  showing  the  exact  results  obtained  by  many 
companies  in  this  department  of  their  business  and  submits  the  following  data  for  the  reader's  con- 
sideration. The  figures  shown  are  the  exact  shrinkages  of  several  companies  located  in  different  cities 
and  are  on  the  basis  of  each  one  hundred  tons  weighed  on  the  wagons.     The  price  realized  is  on  a 


basis  of  $5.00  per  ton,  as  any  company  delivering  ice  for  prices  varying  from  15  cents  to  40  cents  per 
hundred  should  realize  at  least  that  sum  on  the  actual  weight  of  the  ice  loaded  on  the  wagons. 


A 
B 
C 
D 

E 
F 
G 


Am't  Loaded 

100 

Tons 

100 

100 

100 

100 

100 

100 

Shrinkage 
38% 
32% 
18% 
11% 
8% 

iy2% 


Am't  Realized 
$310.00 
340.00 
410.00 
445.00 
460.00 
483.50 
492.50 


Ave.  per  Ton 
$3.10 
3.40 
4.10 
4.45 
4.60 
4.831^ 
4.92% 


Note  the  great  advantage  company  E,  F,  or  G  would  have  if  in  direct  competition  with  any  of  the 
others.  It  has  been  demonstrated  to  the  entire  satisfaction  of  many  dealers  that  an  allowance  of  2% 
from  November  1st  to  May  1st  and  5%  for  the  remaining  months  of  the  year  is  sufficient  to  permit  the 
driver  to  give  the  customers  full  weight. 


The  Billing  Machine. 

Among  the  inventions  of  recent  years  that  tend  toward  the  betterment  of  accounting  methods  is 
the  so-called  billing  machine.  It  provides  an  intelligent,  easy,  rapid  and  economical  way  of  issuing 
bills  or  statements. 

When  used  in  connection  with  the  system  described  in  the  preceding  pages,  it  obviates  the  neces- 
sity of  keeping  the  Sales  Book  (Form  68)  as  the  preparation  of  the  bill  includes  a  duplicate  copy  of 
the  same  which  furnishes  all  the  information  obtained  from  the  Sales  Book,  and  the  system  is  as 

follows : 

Instead  of  recording  the  sales  of  all  coupon  books  in  Form  68,  entries  for  these  sales  are  made 

direct  to  the  customer's  account  cards  (Form  1). 

When  the  receipts  of  the  coupon  books  sold  the  previous  day  are  ready  for  charging,  the  total 
pounds  they  represent  should  be  ascertained  and  the  count  verified  before  any  charges  are  made  to 
the  customer's  account  cards. 

As  soon  as  each  book  is  charged  to  the  customer's  account,  the  receipt  covering  the  charge  should 
be  drooped  into  the  card  file  in  front  of  the  customer's  card  and  then  the  card  should  be  turned  up  and 
left  so^until  the  bill  has  been  prepared  and  checked.  When  all  the  charges  in  any  filing  case  have  been 
entered,  the  case  is  ready  for  the  billing  clerk  or  the  machine  operator  who  is  concerned  only  in  the 
cards  standing  on  end  and  bills  for  the  same  should   be  issued  as  rapidly  as  possible. 

To  facilitate  the  billing,  an  especially  ruled  and  printed  form  made  to  fit  the  machine  is  used.  Ten 
bills  and  a  sales  sheet  fill  one  sheet  which  is  folded  twice,  making  three  sections.     The  two  outer 
sections  are  perforated  and  will  make  five  bills  each,  while  the  middle  is  used  for   the    sales    sheet 
showing  carbon  copies  of  five  bills  on  either  side. 

Upon  the  completion  of  the  billing  in  each  filing  case,  the  sheets  of  bills  are  inserted  in  the  front 
part  of  the  case  and  then  returned  to  be  checked  by  some  one  other  than  the  person  who  entered  the 
charges. 

As  each  bill  is  checked  and  found  to  be  correct,  the  card  showing  the  account  should  be  turned 
down  and  the  coupon  receipt  removed. 

Any  changes  necessary  on  the  bills  should  be  noted  in  pencil  and  the  bills  should  be  immediately 
returned  to  the  billing  clerk  for  correction,  care  being  taken  to  make  the  same  notations  on  the  sales 
sheets. 

After  all  receipts  have  been  removed  from  the  filing  cases,  they  should  be  recounted  and  if  the 
amount  in  pounds  tallies  with  the  former  count,  they  are  ready  to  be  filed  as  explained  in  Form  10. 


llNIi 


-102- 


-103- 


— .-..^.  ^M.rim^,0m^ri^'UtJX^-'itU-^riUi^K^i7ll6^^ 


II 


# 


In  connection  with  the  verification  of  the  pounds  of  the  coupon  sales  entered  on  the  sales  sheet, 
a  convenient  way  is  as  follows: 

Upon  the  completion  of  the  checking  of  each  sales  sheet,  pin  all  the  receipts,  for  charges  made  on 
the  same,  to  the  sales  sheet,  then  check  back  with  the  sheet  and  total  the  pounds  represented. 

The  bills  should  then  be  separated  from  the  sales  sheets  and  are  ready  for  the  Collection  Depart- 
ment. 

The  method  of  billing  the  regular  order  (Forms  4  and  5)  and  the  various  weight  (Form  2) 
customers'  accounts  is  as  follows: 

Charges  for  ice  furnished  to  the  regular  order  customers  are  computed  either  weekly  or  monthly 
as  indicated  by  the  cards  and  should,  after  the  necessary  entries  have  been  made,  be  left  standing  in 
the  files  until  billed  and  checked. 

Charges  to  the  various  weight  customers'  accounts  are  made  daily  (see  Forms  40  and  53)  and 
computed  and  billed  either  weekly  or  monthly  as   indicated  by  the  cards. 

The  same  plan  of  billing  is  followed  with  these  customers  as  with  the  regular  order  customers, 
1.  e.,  upon  completion  of  this  work  in  each  filing  case,  it  is  ready  to  be  billed  and  then  checked. 

Special  ruled  and  printed  forms  are  required   for  each  class  of  customers. 

On  the  reverse  side  of  the  various  weight  bills,  spaces  are  provided  for  the  itemizing  of  accounts. 

When  itemizing  these  accounts,  care  should  be  taken  to  see  that  the  amount  of  ice  shown  on  the 
two  sides  of  the  bill  are  in  agreement. 

When  checking  the  bills,  the  Regular  Orders  are  checked  with  the  cards,  the  various  weight  bills 
are  checked  with  the  cards,  and  with  the  customers'  signed  tickets  (Form  49),  and  the  weights  entered 
on  the  reverse  side  of  the  bill. 

As  soon  as  each  bill  has  been  checked,  the  account  card  should  be  turned  down  and  after  all  have 
been  checked,  the  bills  are  ready  for  the  Collection  Department. 

It  is  not  necessary  to  retain  the  sales  sheets  of  the  regular  order  or  various  weight  customers' 
accounts,  as  the  earnings  of  these  classes  are  obtained  directly  from  the  cards  under  the  method 
explained  for  Form  60. 


I 


S53s^^sj5^5^ 


-104- 


END  OF 
TITLE 


